Determinants of Tax Revenue Efforts in Developing Countries Abhijit Sen Sen Gupta

ISBN: 9781451912012

Published: May 28th 2014

Unknown Binding

41 pages


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Determinants of Tax Revenue Efforts in Developing Countries  by  Abhijit Sen Sen Gupta

Determinants of Tax Revenue Efforts in Developing Countries by Abhijit Sen Sen Gupta
May 28th 2014 | Unknown Binding | PDF, EPUB, FB2, DjVu, AUDIO, mp3, ZIP | 41 pages | ISBN: 9781451912012 | 3.43 Mb

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.



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