Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

Christian von Haldenwang, Armin von Schiller and Melody Garcia
Authors registered in the RePEc Author Service: Maria Melody Garcia Schustereder

Journal of Development Studies, 2014, vol. 50, issue 4, 541-555

Abstract: Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state-taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning.

Date: 2014
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Citations: View citations in EconPapers (13)

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DOI: 10.1080/00220388.2013.875534

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