Tax Revenue Performance and Vulnerability in Developing Countries

Oliver Morrissey · Christian von Haldenwang · Armin von Schiller · Maksym Ivanyna · Ingo G. Bordon

95 citations0/0 files storedThe Journal of Development Studies

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Economic and Fiscal Studies Fiscal Policies and Political Economy Natural Resources and Economic Development

Abstract

This paper addresses vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments and political regimes. This gives a richer characterisation than previous studies. Lower income countries are vulnerable to shocks, especially in terms of trade (associated with the greatest revenue loss): democratic regimes seem to be less vulnerable to revenue losses due to shocks than non-democracies whereas revenue in resource rich countries is more vulnerable to shocks (except natural disasters) than non-resource rich countries. We find a negative relationship between manufacturing exports and revenue in lower income countries.

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References

1996Why Do More Open Economies Have Bigger Governments?1998Leading Indicators of Currency Crises 2005Are External Shocks Responsible For The Instability Of Output In Low Income Countries?2020Economics: The Open-Access, Open-Assessment E-Journal 1992Structural factors and tax revenue in developing countries: a decade of evidence 2011Revenue Mobilization in Developing Countries 2004Tax performance: a comparative study 2010On Tax Efforts and Colonial Heritage in Africa

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