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Book Cover
E-book
Author Gupta, Abhijit Sen, author.

Title Determinants of tax revenue efforts in developing countries / Abhijit Sen Gupta
Published [Washington, D.C.] : International Monetary Fund, AFR, ©2007

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Description 1 online resource (39 pages) : illustrations
Series IMF working paper ; WP/07/184
IMF working paper ; WP/07/184.
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)
3. Determinants of Revenue Performance (Random Effects Estimation)C. Panel Corrected Standard Error Estimation; 7. Variation in Revenue Performance; D. Sensitivity Analysis; Testing for Endogeneity; 4. Determinants of Revenue Performance (Common Correlation Coefficient); 5. Determinants of Revenue Performance (Panel Specific Correlation Coefficient); 6. Determinants of Revenue Performance (Lagged Values of Foreign Aid and Debt); Dynamic Panel Data Model; 7. Determinants of Revenue Performance (Dynamic Panel Specification); Sub Sample Analysis
8. Determinants of Revenue Performance (Low-Income Countries)9. Determinants of Revenue Performance (Middle-Income Countries); 10. Determinants of Revenue Performance (High-Income Countries); V. Assessment of Revenue Performance; 11. Revenue Effort Indices for Developing Countries (1980-2004); 12. Revenue Performance Index (Income-Based Classification); VI. Policy Recommendations and Conclusions; References; Appendices; A. List of Countries; B. Classification of Countries According to Income; C. Illustrative List of Countries used in the Regressions
Summary 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
Bibliography Includes bibliographical references
Notes Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL
English
Print version record
digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL
Subject Revenue -- Developing countries
Taxation -- Developing countries
Economic history
Revenue
Taxation
Developing countries -- Economic conditions.
Developing countries
Form Electronic book
Author International Monetary Fund. African Department
ISBN 1283517302
9781283517300
1451912013
9781451912012
1462371965
9781462371969
1452798540
9781452798547
9786613829757
6613829757
ISSN 2227-8885