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Internet and tax reform in developing countries

Sèna Kimm Gnangnon

Information Economics and Policy, 2020, vol. 51, issue C

Abstract: This article investigates whether greater access to the Internet influences tax reform in developing countries. Tax reform entails here the change of the tax structure in favour of domestic tax revenue, and at the expense of international trade tax revenue. The analysis has used an unbalanced panel dataset of 102 developing countries over the period 1995-2015. The empirical exercise, based on the two-step system Generalized Methods of Moments (GMM), shows that the rise in the Internet usage is associated with a higher extent of tax reform in developing countries. Specifically, low-income countries enjoy a higher positive effect of the Internet access on tax reform, compared to other groups of countries. Furthermore, the positive effect of the Internet usage on the extent of tax reform increases as countries' degree of openness to international trade rises.

Keywords: Internet; Tax reforms; Trade openness; Developing countries (search for similar items in EconPapers)
JEL-codes: F13 F35 H20 H30 L86 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eee:iepoli:v:51:y:2020:i:c:s0167624519300757

DOI: 10.1016/j.infoecopol.2020.100850

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