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http://hdl.handle.net/10419/62007
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| Title: | | A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance  |
| Authors: | | Ivanyna, Maksym von Haldenwang, Christian |
| Issue Date: | | 2012 |
| Citation: | | [Journal:] Economics: The Open-Access, Open-Assessment E-Journal [Volume:] 6 [Issue:] 2012-32 [Pages:] 1-44 |
| Series/Report no.: | | Economics 2012-32 |
| 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. |
| Subjects: | | tax system tax ratio governance developing countries |
| JEL: | | H20 O19 O23 |
| Persistent Identifier of the first edition: | | doi:10.5018/economics-ejournal.ja.2012-32 |
| Creative Commons License: | |  |
| Document Type: | | Article |
| Appears in Collections: | | Economics: The Open-Access, Open-Assessment E-Journal - Journal Articles
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