Tax Revenue Trends in Asia and Latin America: A Comparative Analysis

Joshua Aizenman, Yothin Jinjarak, Jungsuk Kim and Donghyun Park

No 21755, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: We take stock of and compare tax revenue trends in Asia and Latin America. The tax revenues to GDP ratios increased significantly in both regions in the 2000s, although they remain visibly below European levels. Our analysis portrays a complex picture of the tax collection challenges facing developing countries. Overall, there remains sizable heterogeneity in the revenue performance of developing countries, and across regions. While progress has been made, the gap between the advanced economies and developing countries suggests ample room for future fiscal developments, and for more disaggregated studies of the tax mobilization challenges facing developing countries in the aftermath of the global financial crisis.

JEL-codes: F6 (search for similar items in EconPapers)
Date: 2015-11
New Economics Papers: this item is included in nep-lam, nep-pbe and nep-sea
Note: IFM
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Citations: View citations in EconPapers (5)

Published as Joshua Aizenman & Yothin Jinjarak & Jungsuk Kim & Donghyun Park, 2019. "Tax Revenue Trends in Latin America and Asia: A Comparative Analysis," Emerging Markets Finance and Trade, vol 55(2), pages 427-449.

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