Assessing the tax performance of developing countries

Christian von Haldenwang and Maksym Ivanyna

No 20/2010, IDOS Discussion Papers from German Institute of Development and Sustainability (IDOS)

Abstract: Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to assess the performance of developing countries’ tax systems based on aggregated data and country-specific information. Instead of defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as non-tax revenue and governance.

Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:diedps:202010

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