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Title:A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance PDF Logo
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
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:http://creativecommons.org/licenses/by-nc/2.0/de/deed.en
Document Type:Article
Appears in Collections:Economics: The Open-Access, Open-Assessment E-Journal - Journal Articles

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