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Political competition and tax revenues in developing countries

Thierry Yogo () and Martine M. Ngo Njib

No wp-2016-116, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Building on the literature of the political economy of taxation, this article explores the relationship between political competition and tax revenues using a sample of 89 developing countries from 1988 to 2010. Owing to the inertia of tax variables, we estimate a dynamic panel data model using the Blundell and Bond two-step System-GMM.

Keywords: Tax revenue; political competition; Volatility (search for similar items in EconPapers)
Date: 2016
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