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

Sèna Kimm Gnangnon and Jean Brun ()
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Sèna Kimm Gnangnon: CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique

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Abstract: Empirical studies usually analyse the relationship between an economy's trade sector and tax revenue in developing countries through the e"ect of trade liberalization on tax revenue. This paper takes a di"erent angle by examining the impact of export upgrading strategies (export diversi#cation 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 #ndings indicate that export product upgrading exerts a positive and signi#cant e"ect 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: 2016-11-16
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Published in Oxford Development Studies, 2016, 45 (4), pp.542 - 561. ⟨10.1080/13600818.2017.1313398⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01682620

DOI: 10.1080/13600818.2017.1313398

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