Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/55262 
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dc.contributor.authorIvanyna, Maksymen
dc.contributor.authorvon Haldenwang, Christianen
dc.date.accessioned2012-01-27-
dc.date.accessioned2012-02-13T10:04:02Z-
dc.date.available2012-02-13T10:04:02Z-
dc.date.issued2012-
dc.identifier.urihttp://hdl.handle.net/10419/55262-
dc.description.abstractSome 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
dc.language.isoengen
dc.publisher|aKiel Institute for the World Economy (IfW) |cKielen
dc.relation.ispartofseries|aEconomics Discussion Papers |x2012-10en
dc.subject.jelH20en
dc.subject.jelH60en
dc.subject.jelH27en
dc.subject.ddc330en
dc.subject.keywordtax systemen
dc.subject.keywordtax ratioen
dc.subject.keywordgovernanceen
dc.subject.keyworddeveloping countriesen
dc.subject.stwSteuersystemen
dc.subject.stwSteuerpolitiken
dc.subject.stwGovernance-Ansatzen
dc.subject.stwEntwicklungsstufeen
dc.subject.stwEntwicklungsländeren
dc.titleA comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance-
dc.typeWorking Paperen
dc.identifier.ppn684353733en
dc.rights.licensehttp://creativecommons.org/licenses/by-nc/2.0/de/deed.enen
dc.identifier.repecRePEc:zbw:ifwedp:201210en

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