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A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance

Maksym Ivanyna and Christian von Haldenwang ()

No 2012-10, Economics Discussion Papers from Kiel Institute for the World Economy (IfW Kiel)

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 cat-egory. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities.

Keywords: tax system; tax ratio; governance; developing countries (search for similar items in EconPapers)
JEL-codes: H20 H27 H60 (search for similar items in EconPapers)
Date: 2012
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (16)

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http://www.economics-ejournal.org/economics/discussionpapers/2012-10
https://www.econstor.eu/bitstream/10419/55262/1/684353733.pdf (application/pdf)

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