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dc.contributor.authorIvanyna, Maksymen_US
dc.contributor.authorvon Haldenwang, Christianen_US
dc.date.accessioned2012-01-27en_US
dc.date.accessioned2012-02-13T10:04:02Z-
dc.date.available2012-02-13T10:04:02Z-
dc.date.issued2012en_US
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_US
dc.language.isoengen_US
dc.publisherKiel Institute for the World Economy (IfW) Kielen_US
dc.relation.ispartofseriesEconomics Discussion Papers 2012-10en_US
dc.subject.jelH20en_US
dc.subject.jelH60en_US
dc.subject.jelH27en_US
dc.subject.jelH28en_US
dc.subject.ddc330en_US
dc.subject.keywordtax systemen_US
dc.subject.keywordtax ratioen_US
dc.subject.keywordgovernanceen_US
dc.subject.keyworddeveloping countriesen_US
dc.subject.stwSteuersystemen_US
dc.subject.stwSteuerpolitiken_US
dc.subject.stwGovernance-Ansatzen_US
dc.subject.stwEntwicklungsstufeen_US
dc.subject.stwEntwicklungsländeren_US
dc.titleA comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governanceen_US
dc.typeWorking Paperen_US
dc.identifier.ppn684353733en_US
dc.rights.licensehttp://creativecommons.org/licenses/by-nc/2.0/de/deed.enen_US
dc.identifier.repecRePEc:zbw:ifwedp:201210-
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