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The dynamics of domestic revenue mobilization across four decades

Author

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  • Annalena Oppel
  • Kyle McNabb
  • Daniel Chachu

Abstract

We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1985 up to the most recent available year (2019). In doing so, we propose a new approach that highlights the direction, intensity, and continuity of trends in total tax and total revenue collection, with implications for aid, fiscal policy, and sustainable development.

Suggested Citation

  • Annalena Oppel & Kyle McNabb & Daniel Chachu, 2022. "The dynamics of domestic revenue mobilization across four decades," WIDER Working Paper Series wp-2022-1, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2022-1
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2022-1-dynamics-domestic-revenue-mobilization-four-decades.pdf
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    References listed on IDEAS

    as
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    6. Abel Gwaindepi, 2021. "Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(2), pages 396-421, March.
    7. Oliver Morrissey & Christian Von Haldenwang & Armin Von Schiller & Maksym Ivanyna & Ingo Bordon, 2016. "Tax Revenue Performance and Vulnerability in Developing Countries," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1689-1703, December.
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    Cited by:

    1. Roel Dom & Oliver Morrissey & Abrams Tagem, 2023. "Taxation and Accountability in sub-Saharan Africa," Discussion Papers 2023-05, University of Nottingham, CREDIT.

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    Keywords

    Domestic revenue mobilization; GRD; Tax; Sustainable development; Aid; Fiscal policy;
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