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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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
2007
|
| Series: | IMF Working Papers
Working Paper No. 07/184 |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (39 p) |
| ISBN: | 1451867484 9781451867480 |
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| index_date | 2024-07-03T20:13:23Z |
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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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