EconPapers    
Economics at your fingertips  
 

Impact of export upgrading on tax revenue in developing and high-income countries

Sèna Kimm Gnangnon and Jean Brun ()

Oxford Development Studies, 2017, vol. 45, issue 4, 542-561

Abstract: Empirical studies usually analyse the relationship between an economy’s trade sector and tax revenue in developing countries through the effect of trade liberalization on tax revenue. This paper takes a different angle by examining the impact of export upgrading strategies (export diversification and improvement in export quality) on non-resource tax revenue. The panel data-set covers a sample of 172 countries, including both developed and developing countries, spanning the period 1980–2010. The analysis is conducted both on the entire sample and sub-samples. The findings indicate that export product upgrading exerts a positive and significant effect on non-resource tax revenue, including for the sub-samples considered, with the exception of low-income countries for which we observe mixed results. Moreover, countries which upgrade their export products in a context of trade openness consistently experience higher non-resource tax revenue, both in the short and long term.

Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6) Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/10.1080/13600818.2017.1313398 (text/html)
Access to full text is restricted to subscribers.

Related works:
Working Paper: Impact of export upgrading on tax revenue in developing and high-income countries (2016)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oxdevs:v:45:y:2017:i:4:p:542-561

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/CODS20

Access Statistics for this article

Oxford Development Studies is currently edited by Jo Boyce and Frances Stewart

More articles in Oxford Development Studies from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

 
Page updated 2019-12-01
Handle: RePEc:taf:oxdevs:v:45:y:2017:i:4:p:542-561