Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America
Research output: Contribution to journal › Journal article › Research › peer-review
Standard
Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America. / Gwaindepi, Abel.
In: Journal of International Development, Vol. 33, No. 2, 2021, p. 396-421.Research output: Contribution to journal › Journal article › Research › peer-review
Harvard
APA
Vancouver
Author
Bibtex
}
RIS
TY - JOUR
T1 - Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America
AU - Gwaindepi, Abel
PY - 2021
Y1 - 2021
N2 - This study compares taxation trends, volatility and tax effort between sub-Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but declined in the LAC. The panel analysis shows that tax determinants are sensitive to income levels. The study shows the importance of exploring diversity and cross-regional variations on income levels. Additionally, it shows that room exists for peer-to-peer lessons on tax reforms.
AB - This study compares taxation trends, volatility and tax effort between sub-Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but declined in the LAC. The panel analysis shows that tax determinants are sensitive to income levels. The study shows the importance of exploring diversity and cross-regional variations on income levels. Additionally, it shows that room exists for peer-to-peer lessons on tax reforms.
U2 - 10.1002/jid.3528
DO - 10.1002/jid.3528
M3 - Journal article
VL - 33
SP - 396
EP - 421
JO - Journal of International Development
JF - Journal of International Development
SN - 0954-1748
IS - 2
ER -
ID: 252767683