The Determinants Of Tax Revenue And Tax Effort In Developed And Developing Countries

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Determinants of Tax Revenue Efforts in Developing Countries

Author : Abhijit Sen Gupta
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Determinants of Tax Revenue Efforts in Developing Countries by : Abhijit Sen Gupta

Download or read book Determinants of Tax Revenue Efforts in Developing Countries written by Abhijit Sen Gupta and published by International Monetary Fund. This book was released on 2007-07 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries

Author : Marcelo Piancastelli
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (119 download)

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Book Synopsis The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries by : Marcelo Piancastelli

Download or read book The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries written by Marcelo Piancastelli and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper measures the tax effort of a sample of fifty-nine developed and developing countries over the period 1995-2015 by comparing a country's actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's taxable capacity such as the level of per capita income; the share of trade in GDP; the productive structure, and the level of financial deepening. The tax function is estimated using cross section data; pooled time series/cross section data, and panel data using a fixed effects estimator. The results are compared and show a range of tax effort from South Africa with the highest effort and Switzerland with the lowest effort. Implications for policy are drawn.

Understanding Countries’ Tax Effort

Author : Mr.Ricardo Fenochietto
Publisher : International Monetary Fund
ISBN 13 : 1484301277
Total Pages : 30 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Understanding Countries’ Tax Effort by : Mr.Ricardo Fenochietto

Download or read book Understanding Countries’ Tax Effort written by Mr.Ricardo Fenochietto and published by International Monetary Fund. This book was released on 2013-12-16 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.

Tax Effort in Sub-Saharan Africa

Author : Ms.Janet Gale Stotsky
Publisher : International Monetary Fund
ISBN 13 : 1451852940
Total Pages : 58 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Tax Effort in Sub-Saharan Africa by : Ms.Janet Gale Stotsky

Download or read book Tax Effort in Sub-Saharan Africa written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1997-09-01 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.

Taxation and Economic Development

Author : John Toye
Publisher : Taylor & Francis
ISBN 13 : 1000946568
Total Pages : 309 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis Taxation and Economic Development by : John Toye

Download or read book Taxation and Economic Development written by John Toye and published by Taylor & Francis. This book was released on 2023-06-09 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.

Expanding Taxable Capacity and Reaching Revenue Potential

Author : Jeep Rojchaichaninthorn
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4./5 ( download)

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Book Synopsis Expanding Taxable Capacity and Reaching Revenue Potential by : Jeep Rojchaichaninthorn

Download or read book Expanding Taxable Capacity and Reaching Revenue Potential written by Jeep Rojchaichaninthorn and published by World Bank Publications. This book was released on 2012 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.

Mobilizing Revenue in Sub-Saharan Africa

Author : Mr.Paulo Drummond
Publisher : International Monetary Fund
ISBN 13 : 1475595611
Total Pages : 74 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Mobilizing Revenue in Sub-Saharan Africa by : Mr.Paulo Drummond

Download or read book Mobilizing Revenue in Sub-Saharan Africa written by Mr.Paulo Drummond and published by International Monetary Fund. This book was released on 2012-05-01 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mobilizing more revenue is a priority for sub-Saharan African (SSA) countries. Countries have to finance their development agendas, and weak revenue mobilization is the root cause of fiscal imbalances in several countries. This paper reviews the experience of low-income SSA countries in mobilizing revenue in recent decades, with two broad aims: identify empirical norms of how much and how fast countries have been able to mobilize more revenue and empirical determinants (panel estimates) of revenue mobilization. The paper finds that (i) the frequency distribution of changes in revenue ratios for SSA low-income countries (LICs) peaks at a pace of about 1⁄2-2 percentage points of GDP in the short-to-medium term and at a pace of about 2-31⁄2 percentage points of GDP over the longer term, and that (ii) almost all SSA-LICs managed to increase revenue ratios by more than 2 percentage points of GDP in the short-to-medium term, at least once in the last two decades. The sustainability of large increases in revenue ratios can be an issue, in particular for fragile countries. The panel estimates suggest that structural factors, such as per capita GDP, share of agriculture in GDP, inflation, degree of openness, and rents received from natural resources, are important determinants of tax revenue.

Tax Potential Vs. Tax Effort

Author : David A. Grigorian
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Tax Potential Vs. Tax Effort by : David A. Grigorian

Download or read book Tax Potential Vs. Tax Effort written by David A. Grigorian and published by International Monetary Fund. This book was released on 2007-05 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 141⁄2 percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced to persistence of weak institutions and a large shadow economy. The gap between the potential and actual tax collection in Armenia could be as high as 61⁄2 percent of GDP. We conclude with some policy recommendations that, if adopted, can boost revenue buoyancy.

Taxation in Developing Countries

Author : Roger Gordon
Publisher : Columbia University Press
ISBN 13 : 0231520077
Total Pages : 321 pages
Book Rating : 4.2/5 (315 download)

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Book Synopsis Taxation in Developing Countries by : Roger Gordon

Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Revenue Mobilization in Developing Countries

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Resource Dependence and Fiscal Effort in Sub-Saharan Africa

Author : Mr.Alun H. Thomas
Publisher : International Monetary Fund
ISBN 13 : 1484391500
Total Pages : 19 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Resource Dependence and Fiscal Effort in Sub-Saharan Africa by : Mr.Alun H. Thomas

Download or read book Resource Dependence and Fiscal Effort in Sub-Saharan Africa written by Mr.Alun H. Thomas and published by International Monetary Fund. This book was released on 2013-08-28 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: High natural resource prices in recent years have resulted in sizeable increases in fiscal revenue for many resource-exporting countries in sub-Saharan Africa. However, this revenue source is volatile, and arguably these countries should also rely on other forms of taxation to help fund public expenditure. This paper asks whether the availability of higher resource revenue in these countries has led to lower taxation effort of other revenue categories. The question is analyzed both in terms of the relationship between non-resource tax revenue and resource revenue, and between non-resource tax revenue and statutory tax rates. The paper finds evidence suggesting that nonresource revenue is negatively influenced by a higher resource revenue-to-GDP ratio. The lower take up of nonresource taxes in resource-rich countries is correlated with higher levels of corruption in these countries, suggesting weaker institutions affect nonresource revenue through incentives for tax evasion and/or large tax exemptions as argued in the literature.

Taxation and Development

Author : Mr.Michael Keen
Publisher : International Monetary Fund
ISBN 13 : 1475510292
Total Pages : 30 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Taxation and Development by : Mr.Michael Keen

Download or read book Taxation and Development written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2012-09-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.

Determinants of Value-Added Tax Revenue

Author : eljko Bogeti?
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4./5 ( download)

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Book Synopsis Determinants of Value-Added Tax Revenue by : eljko Bogeti?

Download or read book Determinants of Value-Added Tax Revenue written by eljko Bogeti? and published by World Bank Publications. This book was released on 1993 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Empirical analysis of value- added tax revenues on a sample of 34 countries conforms with conventional wisdom from theoretical and case studies. The key implication is that for value- added tax to provide superior revenues, it should be levied in a single rate on as broad a base as possible. And tax administration and enforcement must be tough to ensure compliance.

Taxation and Economic Development

Author : J. F. J. Toye
Publisher :
ISBN 13 : 9781003417071
Total Pages : 0 pages
Book Rating : 4.4/5 (17 download)

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Book Synopsis Taxation and Economic Development by : J. F. J. Toye

Download or read book Taxation and Economic Development written by J. F. J. Toye and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax revenue and economic growth; Equity aspects of taxation; Economic effects of taxation.

Taxation and State-Building in Developing Countries

Author : Deborah Brautigam
Publisher : Cambridge University Press
ISBN 13 : 1139469258
Total Pages : 261 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Taxation and State-Building in Developing Countries by : Deborah Brautigam

Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Taxation and Economic Development

Author : J. F. J. Toye
Publisher :
ISBN 13 : 9781000951523
Total Pages : 0 pages
Book Rating : 4.9/5 (515 download)

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Book Synopsis Taxation and Economic Development by : J. F. J. Toye

Taxation in Developing Countries

Author : Richard Miller Bird
Publisher : Baltimore, Md. : Johns Hopkins University Press
ISBN 13 :
Total Pages : 552 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation in Developing Countries by : Richard Miller Bird

Download or read book Taxation in Developing Countries written by Richard Miller Bird and published by Baltimore, Md. : Johns Hopkins University Press. This book was released on 1990 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.