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Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America

Abel Gwaindepi

Journal of International Development, 2021, vol. 33, issue 2, 396-421

Abstract: This study compares taxation trends, volatility and tax effort between sub‐Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but declined in the LAC. The panel analysis shows that tax determinants are sensitive to income levels. The study shows the importance of exploring diversity and cross‐regional variations on income levels. Additionally, it shows that room exists for peer‐to‐peer lessons on tax reforms.

Date: 2021
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Handle: RePEc:wly:jintdv:v:33:y:2021:i:2:p:396-421