Technical assistance, consumption tax nexus: taking a deeper dive

Elorm Darkey and Oral H. Williams

Applied Economics Letters, 2025, vol. 32, issue 15, 2166-2170

Abstract: The article extends earlier research that demonstrated that technical assistance positively improves tax revenues. We find that technical assistance significantly and positively increases Value Added Tax (VAT) revenues as a share of GDP using a sample of 103 countries. The VAT tax ratio on average increases by about 1% for a 10% increase in the volume of technical assistance. The degree of openness also contributed to the increase in the VAT tax ratio.

Date: 2025
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DOI: 10.1080/13504851.2024.2332552

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