Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?

Amèvi Rocard Kouwoaye

No wp-2019-66, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship. Using a sample of 91 developing countries for the 1980-2016 period, I model the trade tax reforms-poverty nexus as heterogeneous across countries with cross-sectionally dependent errors.

Keywords: Common factor models; Government spending policy; Taxation; Poverty alleviation; Tax reform (search for similar items in EconPapers)
Date: 2019
New Economics Papers: this item is included in nep-agr, nep-dev and nep-int
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2019-66

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