Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/55262
Authors: 
Ivanyna, Maksym
von Haldenwang, Christian
Year of Publication: 
2012
Series/Report no.: 
Economics Discussion Papers 2012-10
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 cat-egory. 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
H60
H27
Creative Commons License: 
http://creativecommons.org/licenses/by-nc/2.0/de/deed.en
Document Type: 
Working Paper

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