Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/199355 
Year of Publication: 
2010
Series/Report no.: 
Discussion Paper No. 20/2010
Publisher: 
Deutsches Institut für Entwicklungspolitik (DIE), Bonn
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 assess the performance of developing countries’ tax systems based on aggregated data and country-specific information. Instead of defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as non-tax revenue and governance.
ISBN: 
978-3-88985-528-2
Document Type: 
Working Paper

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