Determinants of Tax Revenue Efforts in Developing Countries

By A. Gupta. Social Science Research Network, 2007

605 citations recorded by the source corpus.

This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues that were previously ignored. The results confirm that structural factors such as per capita GDP, agriculture share in GDP, trade openness and foreign aid significantly affect revenue performance of an economy. Other factors include corruption, political stability, share of direct and indirect taxes etc. The paper also makes use of a revenue performance index, and finds that while several Sub Saharan African countries are performing well above their potential, some Latin American economies fall short of their revenue potential.

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Citations in the corpus

Determinants of tax revenue in OECD countries over the period 2001–2011 (2014, methodology): “, external factors such as the level of foreign direct investment (FDI) and trade (Cassou, 1997; Gupta, 2007; Bird et al., 2008).”
Determining Countries' Tax Effort (2010, unknown): “As Gupta (2007) expresses the effect of trade liberalization on revenue mobilization may be ambiguous.”
Effect of Corruption on Tax Revenues in the Middle East (2007, background): “Contrary to current best practices, in some Middle-Eastern countries, the treasury rather than a separate tax administration collects taxes; in others, direct taxes and indirect taxes are collected by different agencies (see Crandall and Bodin 2005; Gupta 2007).”
The illusory leader: natural resources, taxation and accountability (2013, background): “ 4The link between rents, taxes and accountability is also discussed at length by, inter alia, Herb (2003) and Moore (2004). However, the state of the political science literature on rentier behaviour is perhaps best captured by Chaudhry (1997; pp.”
Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries (2014, methodology): “Sen Gupta, A., 2007, “Determinants of Tax Revenue Efforts in Developing Countries,” IMF Working Paper 07/184 (Washington: International Monetary Fund).”