Verfügbarkeit: Determinants of Tax Revenue Efforts in Developing Countries

Determinants of Tax Revenue Efforts in Developing Countries:

This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues that were previously ignored. The results confirm that structural factors such as per c...

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1. Verfasser:	Gupta, Abhijit Sen (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2007
Schriftenreihe:	IMF Working Papers Working Paper No. 07/184
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues that were previously ignored. The results confirm that structural factors such as per capita GDP, agriculture share in GDP, trade openness and foreign aid significantly affect revenue performance of an economy. Other factors include corruption, political stability, share of direct and indirect taxes etc. The paper also makes use of a revenue performance index, and finds that while several Sub Saharan African countries are performing well above their potential, some Latin American economies fall short of their revenue potential
Beschreibung:	1 Online-Ressource (39 p)
ISBN:	1451867484 9781451867480

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spelling	Gupta, Abhijit Sen Verfasser aut Determinants of Tax Revenue Efforts in Developing Countries Gupta, Abhijit Sen Washington, D.C International Monetary Fund 2007 1 Online-Ressource (39 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 07/184 This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues that were previously ignored. The results confirm that structural factors such as per capita GDP, agriculture share in GDP, trade openness and foreign aid significantly affect revenue performance of an economy. Other factors include corruption, political stability, share of direct and indirect taxes etc. The paper also makes use of a revenue performance index, and finds that while several Sub Saharan African countries are performing well above their potential, some Latin American economies fall short of their revenue potential Online-Ausg http://elibrary.imf.org/view/IMF001/08493-9781451867480/08493-9781451867480/08493-9781451867480.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Gupta, Abhijit Sen Determinants of Tax Revenue Efforts in Developing Countries
title	Determinants of Tax Revenue Efforts in Developing Countries
title_auth	Determinants of Tax Revenue Efforts in Developing Countries
title_exact_search	Determinants of Tax Revenue Efforts in Developing Countries
title_exact_search_txtP	Determinants of Tax Revenue Efforts in Developing Countries
title_full	Determinants of Tax Revenue Efforts in Developing Countries Gupta, Abhijit Sen
title_fullStr	Determinants of Tax Revenue Efforts in Developing Countries Gupta, Abhijit Sen
title_full_unstemmed	Determinants of Tax Revenue Efforts in Developing Countries Gupta, Abhijit Sen
title_short	Determinants of Tax Revenue Efforts in Developing Countries
title_sort	determinants of tax revenue efforts in developing countries
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