A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-tax Revenue and Governance
TLDR
In this paper, the authors present an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information, which accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance.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.read more
Citations
More filters
Journal ArticleDOI
On Tax Efforts and Colonial Heritage in Africa
TL;DR: In this paper, the authors argue that the major source of differences in tax effort is the colonial histories of various countries, and they show that African countries and others with similar colonial histories have higher levels of tax effort.
Journal ArticleDOI
Aid and tax revenue: Signs of a positive effect since the 1980s
Paul Clist,Oliver Morrissey +1 more
TL;DR: In this paper, the effect of aid loans and grants on tax effort using data for 82 developing countries over 1970-2005 was investigated, and they found no robust evidence for a negative effect of either aid (grants or loans) on the tax/GDP ratio, other than a contemporaneous correlation, but find some evidence that the effect on tax revenue is positive since the mid 1980s and that grants tend to increase tax revenue over the medium term.
Journal ArticleDOI
Tax Revenue Performance and Vulnerability in Developing Countries
TL;DR: In this paper, the authors address vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments, etc.
Journal ArticleDOI
Decentralization and Corruption: New Cross-Country Evidence
Maksym Ivanyna,Anwar Shah +1 more
TL;DR: In this article, the authors attempt to improve the understanding and measurement of decentralization and its relationship with corruption in a worldwide context by presenting the conceptual underpinnings of such a relationship and using more defensible measures of both decentralization in its various dimensions as well as corruption for a sample of 158 countries.
Journal ArticleDOI
State‐Building Taxation for Developing Countries: Principles for Reform
TL;DR: The practical implications of adopting a state-building approach to tax reform need clarity now that the international community has come to recognise the importance of taxation as a'state-building' process.
References
More filters
BookDOI
Governance matters VII : aggregate and individual governance indicators 1996-2007
TL;DR: The 2009 update of the Worldwide Governance Indicators (WGI) research project, covering 212 countries and territories and measuring six dimensions of governance between 1996 and 2008: Voice and Accountability, Political Stability and Absence of Violence/Terrorism, Government Effectiveness, Regulatory Quality, Rule of Law, and Control of Corruption as discussed by the authors.
Book
Investing in development : a practical plan to achieve the Millennium Development Goals
TL;DR: Investing in Development as mentioned in this paper is the capstone volume of the Millennium Project, which brings together the core recommendations of the UN Millennium Project and provides practical investment strategies and approaches to finance them and an operational framework that will allow even the poorest countries to achieve the MDGs within ten years.
Posted Content
Governance matters VII: aggregate and individual governance indicators 1996-2007
TL;DR: The latest update of the Worldwide Governance Indicators (WGI) research project, covering 212 countries and territories and measuring six dimensions of governance between 1996 and 2007, is presented in this paper.
Journal ArticleDOI
Foreign Aid, Institutions, and Governance in Sub‐Saharan Africa*
Deborah Bräutigam,Stephen Knack +1 more
TL;DR: In this paper, the authors explore the institutional impact of these high levels of aid and the way that large amounts of aid are delivered in many of the countries with poor governance records.
Journal ArticleDOI
The Origins of State Capacity: Property Rights, Taxation, and Politics
Timothy Besley,Torsten Persson +1 more
TL;DR: This article developed a framework where "policy choices" in market regulation and taxation are constrained by past investments in legal and fiscal capacity, showing that common interest public goods such as fighting external wars, as well as political stability and inclusive political institutions, are conducive to building state capacity.
Related Papers (5)
A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance
Assessing the tax performance of developing countries
A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries
Mattéo Godin,Jean Hindriks +1 more