Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5084252 | International Review of Economics & Finance | 2008 | 11 Pages |
Abstract
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.
Keywords
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Saeid Mahdavi,