@techreport{Ivanyna2012comparative,
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 cat-egory. 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.},
address = {Kiel},
author = {Maksym Ivanyna and Christian von Haldenwang},
copyright = {http://creativecommons.org/licenses/by-nc/2.0/de/deed.en},
keywords = {H20; H60; H27; H28; 330; tax system; tax ratio; governance; developing countries; Steuersystem; Steuerpolitik; Governance-Ansatz; Entwicklungsstufe; Entwicklungsl\"{a}nder},
language = {eng},
number = {2012-10},
publisher = {Kiel Institute for the World Economy (IfW)},
title = {A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance},
type = {Economics Discussion Papers},
url = {http://hdl.handle.net/10419/55262},
year = {2012}
}
