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dc.contributor.authorEhrhart, Hélèneen
dc.date.accessioned2010-09-13T15:02:02Z-
dc.date.available2010-09-13T15:02:02Z-
dc.date.issued2009-
dc.identifier.urihttp://hdl.handle.net/10419/39951-
dc.description.abstractTo what extent differences across developing countries in their domestic tax mobilization can be explained, in addition to the traditional determinants, by political economy factors and particularly by the political regime? Using a panel of 78 developing countries over the period 1990-2005, this paper provides econometric evidence that democracy matters for achieving higher domestic tax revenues which are much needed to finance public goods. It is especially the level of constraints on the executive which is of importance to counter the government's propensity to cave in for special interests and to be insufficiently welfare minded. We found that high levels of democracy are specifically needed in natural resource rich countries to make natural resource rents contribute to higher domestic tax revenues and no longer be an impediment to a sustained tax system.en
dc.language.isoengen
dc.publisher|aVerein für Socialpolitik, Ausschuss für Entwicklungsländer |cGöttingenen
dc.relation.ispartofseries|aProceedings of the German Development Economics Conference, Frankfurt a.M. 2009 |x9en
dc.subject.jelH11en
dc.subject.jelH20en
dc.subject.jelO11en
dc.subject.ddc330en
dc.subject.keywordRevenue Performanceen
dc.subject.keywordDemocracyen
dc.subject.keywordDeveloping Countriesen
dc.titleThe Political Economy Determinants of Domestic Tax Mobilization in Developing Countries-
dc.typeConference Paperen
dc.identifier.ppn654191735en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:gdec09:9en

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