Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/206628 
Year of Publication: 
2019
Publisher: 
ZBW – Leibniz Information Centre for Economics, Kiel, Hamburg
Abstract: 
This study examines the effect of financial development on non-resource tax revenue performance in developing countries, including through the international trade and economic growth channels. Using a sample of 104 developing countries over the period 1980-2014, the empirical analysis shows that financial development exerts a positive effect on non-resource tax revenue performance. Interestingly, this positive effect takes place through higher trade openness, greater export product diversification, higher share of manufactured exports in total export products, and higher economic growth rate.
Subjects: 
Non-resource tax revenue
financial development
trade openness
export product diversification
manufacturing exports
economic growth
JEL: 
F14
G20
H20
Document Type: 
Working Paper

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