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Institut für Weltwirtschaft (IfW), Kiel >
Economics: The Open-Access, Open-Assessment E-Journal - Discussion Papers >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/55262
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Ivanyna, Maksym | | en_US |
| dc.contributor.author | | von Haldenwang, Christian | | en_US |
| dc.date.accessioned | | 2012-01-27 | | en_US |
| dc.date.accessioned | | 2012-02-13T10:04:02Z | | - |
| dc.date.available | | 2012-02-13T10:04:02Z | | - |
| dc.date.issued | | 2012 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/55262 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Kiel Institute for the World Economy (IfW) Kiel | | en_US |
| dc.relation.ispartofseries | | Economics Discussion Papers 2012-10 | | en_US |
| dc.subject.jel | | H20 | | en_US |
| dc.subject.jel | | H60 | | en_US |
| dc.subject.jel | | H27 | | en_US |
| dc.subject.jel | | H28 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | tax system | | en_US |
| dc.subject.keyword | | tax ratio | | en_US |
| dc.subject.keyword | | governance | | en_US |
| dc.subject.keyword | | developing countries | | en_US |
| dc.subject.stw | | Steuersystem | | en_US |
| dc.subject.stw | | Steuerpolitik | | en_US |
| dc.subject.stw | | Governance-Ansatz | | en_US |
| dc.subject.stw | | Entwicklungsstufe | | en_US |
| dc.subject.stw | | Entwicklungsländer | | en_US |
| dc.title | | A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 684353733 | | en_US |
| dc.rights.license | | http://creativecommons.org/licenses/by-nc/2.0/de/deed.en | | en_US |
| dc.identifier.repec | | RePEc:zbw:ifwedp:201210 | | - |
| Appears in Collections: | | Economics: The Open-Access, Open-Assessment E-Journal - Discussion Papers
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