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Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
FERDI Working Paper No. P186
Verlag: 
Fondation pour les études et recherches sur le développement international (FERDI), Clermont-Ferrand
Zusammenfassung: 
This paper describes the estimation of a new tax effort index for 120 developing countries over 1990-2012. Two major innovations are the use of a new measure of non-resource tax revenues and the correction of the traditional method of tax effort estimation by accounting for structural economic and human vulnerabilities. The results indicate that economic vulnerability is harmful to tax while human asset enhances tax. Moreover, Sub-Saharan African countries exhibit an outstanding vulnerability-adjusted tax effort compared to the other countries.
Schlagwörter: 
tax effort
economic vulnerability
human assets
non-ressource tax revenue
non-ressource GDP
Developing countries
Dokumentart: 
Working Paper

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