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Determinants of Tax Revenue Efforts in Developing Countries

Determinants of Tax Revenue Efforts in Developing Countries by Abhijit Sen Gupta
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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.
International Monetary Fund; July 2007
39 pages; ISBN 9781452798547
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Title: Determinants of Tax Revenue Efforts in Developing Countries
Author: Abhijit Sen Gupta