Determinants of tax revenue efforts in developing countries /
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| Author / Creator: | Gupta, Abhijit Sen, author. |
|---|---|
| Imprint: | [Washington, D.C.] : International Monetary Fund, AFR, ©2007. |
| Description: | 1 online resource (39 pages) : illustrations. |
| Language: | English |
| Series: | IMF working paper ; WP/07/184 IMF working paper ; WP/07/184. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12499724 |
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| 100 | 1 | |a Gupta, Abhijit Sen, |e author. |0 http://id.loc.gov/authorities/names/no2007086594 | |
| 245 | 1 | 0 | |a Determinants of tax revenue efforts in developing countries / |c Abhijit Sen Gupta. |
| 260 | |a [Washington, D.C.] : |b International Monetary Fund, AFR, |c ©2007. | ||
| 300 | |a 1 online resource (39 pages) : |b illustrations. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF working paper ; |v WP/07/184 | |
| 504 | |a Includes bibliographical references. | ||
| 520 | |a 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. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a 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). | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [S.l.] : |c HathiTrust Digital Library, |d 2011. |5 MiAaHDL | ||
| 538 | |a 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. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2011 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 546 | |a English. | ||
| 650 | 0 | |a Revenue |z Developing countries. | |
| 650 | 0 | |a Taxation |z Developing countries. | |
| 651 | 0 | |a Developing countries |x Economic conditions. |0 http://id.loc.gov/authorities/subjects/sh85037344 | |
| 650 | 7 | |a Economic history. |2 fast |0 (OCoLC)fst00901974 | |
| 650 | 7 | |a Revenue. |2 fast |0 (OCoLC)fst01096486 | |
| 650 | 7 | |a Taxation. |2 fast |0 (OCoLC)fst01143876 | |
| 651 | 7 | |a Developing countries. |2 fast |0 (OCoLC)fst01242969 | |
| 655 | 0 | |a Electronic books. | |
| 655 | 4 | |a Electronic books. | |
| 710 | 2 | |a International Monetary Fund. |b African Department. | |
| 776 | 1 | |c Original |w (OCoLC)227840025 | |
| 830 | 0 | |a IMF working paper ; |v WP/07/184. |0 http://id.loc.gov/authorities/names/no89010263 | |
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