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Domestic revenue mobilisation in developing countries : An exploratory analysis of sub-Saharan Africa and Latin America

Gwaindepi, Abel LU (2021) In Journal of International Development 33(2). p.396-421
Abstract

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.

Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
fiscal capacity, Latin America, revenue volatility, sub-Saharan Africa, tax effort, taxation
in
Journal of International Development
volume
33
issue
2
pages
25 pages
publisher
John Wiley & Sons Inc.
external identifiers
  • scopus:85099363590
ISSN
1099-1328
DOI
10.1002/jid.3528
language
English
LU publication?
yes
id
cf5abf19-f151-48b8-bdd6-56a7f351e7f0
date added to LUP
2020-12-05 22:58:27
date last changed
2022-10-25 11:21:14
@article{cf5abf19-f151-48b8-bdd6-56a7f351e7f0,
  abstract     = {{<p>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.</p>}},
  author       = {{Gwaindepi, Abel}},
  issn         = {{1099-1328}},
  keywords     = {{fiscal capacity; Latin America; revenue volatility; sub-Saharan Africa; tax effort; taxation}},
  language     = {{eng}},
  month        = {{01}},
  number       = {{2}},
  pages        = {{396--421}},
  publisher    = {{John Wiley & Sons Inc.}},
  series       = {{Journal of International Development}},
  title        = {{Domestic revenue mobilisation in developing countries : An exploratory analysis of sub-Saharan Africa and Latin America}},
  url          = {{http://dx.doi.org/10.1002/jid.3528}},
  doi          = {{10.1002/jid.3528}},
  volume       = {{33}},
  year         = {{2021}},
}