کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5084252 | 1477834 | 2008 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The level and composition of tax revenue in developing countries: Evidence from unbalanced panel data
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
Tax reforms in developing countries must necessarily include changing the level of tax revenue and/or its composition. In this connection, we specify models for total tax revenue and its components and estimate them using an unbalanced panel of developing countries over the period 1973-2002. A general finding is that some variables affect both the level and composition of total tax revenue while other affect its components in opposite directions rendering their net effects on the revenue level statistically insignificant. This distinction underscores the need for selecting policy instruments with an eye on the way they might affect individual tax types.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Review of Economics & Finance - Volume 17, Issue 4, October 2008, Pages 607-617
Journal: International Review of Economics & Finance - Volume 17, Issue 4, October 2008, Pages 607-617
نویسندگان
Saeid Mahdavi,