A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries: Evidence of a nonlinear relationship

Safa Meddeb (), Imed Harbaoui () and Anis Bouabid ()
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Safa Meddeb: LEO - Laboratoire d'Économie d'Orleans [2022-...] - UO - Université d'Orléans - UT - Université de Tours - UCA - Université Clermont Auvergne, USO - جامعة سوسة = Université de Sousse = University of Sousse
Imed Harbaoui: USO - جامعة سوسة = Université de Sousse = University of Sousse
Anis Bouabid: USO - جامعة سوسة = Université de Sousse = University of Sousse

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Abstract: Over the past two decades, increasing attention has been given to the mobilization of tax revenues in developing countries. Numerous empirical studies have investigated the impact of economic, structural, institutional, and social factors on public revenues, with a strong focus on corruption. This article contributes to the literature by distinguishing between various types of corruption and examining their nonlinear relationships with tax revenue. By utilizing disaggregated V-Dem indicators for corruption, and applying a dynamic GMM approach to address the endogeneity of corruption, the article also examines macroeconomic determinants of tax revenue mobilization in 122 middle-and lowincome countries from 1990 to 2017. The findings demonstrate that corruption has a nonlinear relationship, shaped by both its scale and nature.

Keywords: Disaggregated corruption; tax revenue mobilization; GMM; developing countries; non linearity . JEL:E6; H0; H2; H3; Disaggregated corruption tax revenue mobilization GMM developing countries non linearity . JEL:E6 H0 H2 H3 (search for similar items in EconPapers)
Date: 2025-06-30
Note: View the original document on HAL open archive server: https://uca.hal.science/hal-05391967v1
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Published in Economics Bulletin, inPress, 45 (2), pp.854-872

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