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Determinants of Tax Revenue Efforts in Developing Countries, Abhijit Sen Gupta

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
Table Of Contents
Contents; I. Introduction; II. Recent Research Findings; III. Data Description; Tables; 1. Summary of Variables; IV. Empirical Analysis; A. Graphical Analysis; Figures; 1. Central Government Revenue and Agriculture; 2. Central Government Revenue and Manufacturing; 3. Central Government Revenue and Log of Per Capita GDP; 4. Central Government Revenue and Imports; 5. Central Government Revenue and Political Stability; B. Baseline Regression Analysis; 6. Central Government Revenue and Economic Stability; 2. Determinants of Revenue Performance (Fixed Effects Estimation)
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (41 p.)
Specific Material Designation
Form Of Item

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