Tax Revenue Performance and Vulnerability in Developing Countries
dc.contributor.author | Morrissey, Oliver | |
dc.contributor.author | von Haldenwang, Christian | |
dc.contributor.author | von Schiller, Armin | |
dc.contributor.author | Ivanyna, Maksym | |
dc.contributor.author | Bordon, Ingo | |
dc.date.accessioned | 2018-08-16T09:03:11Z | |
dc.date.available | 2018-08-16T09:03:11Z | |
dc.date.issued | 2018-05-12 | |
dc.identifier.citation | Morrissey, O.; Von Haldenwang, C.; Von Schiller, A.; Ivanya, M. and Bordon, I. (2018) Tax Revenue Performance and Vulnerability in Developing Countries, Journal of Development Studies Volume 52:12, 1689-1703 | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13998 | |
dc.description.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. | en |
dc.language.iso | en | en |
dc.publisher | The Journal of Developement Studies | en |
dc.relation.ispartofseries | The Journal of Developement Studies;52:12 | |
dc.rights | © 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way. | en |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | en |
dc.subject | Governance | en |
dc.title | Tax Revenue Performance and Vulnerability in Developing Countries | en |
dc.type | Article | en |
dc.rights.holder | © 2018 Journal of Development Studies | en |
dc.identifier.externaluri | https://www.tandfonline.com/doi/full/10.1080/00220388.2016.1153071?scroll=top&needAccess=true | en |
dc.identifier.team | Governance | en |
dc.identifier.doi | 10.1080/00220388.2016.1153071 | |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | VoR | en |
rioxxterms.versionofrecord | https://doi.org/10.1080/00220388.2016.1153071 | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |
Files in this item
This item appears in the following Collection(s)
Except where otherwise noted, this item's license is described as © 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives
License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction
in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.