Journal Article
No. 2012-32 | August 23, 2012
A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-tax Revenue and Governance

Abstract

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities.

JEL Classification:

H20, O19, O23

Assessment

Links

Cite As

Maksym Ivanyna and Christian von Haldenwang (2012). A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-tax Revenue and Governance. Economics: The Open-Access, Open-Assessment E-Journal, 6 (2012-32): 1—44. http://dx.doi.org/10.5018/economics-ejournal.ja.2012-32


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