Skip to main content

Research Repository

Advanced Search

Tax revenue performance and vulnerability in developing countries

Morrissey, Oliver; Haldenwang, Christian von; Schiller, Armin von; Ivanyna, Maksym; Bordon, Ingo

Authors

Christian von Haldenwang christian.vonhaldenwang@die-gdi.de

Armin von Schiller Armin.Schiller@die-gdi.de

Maksym Ivanyna mivanyna@jvi.org

Ingo Bordon



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 characterization 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 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.

Journal Article Type Article
Publication Date Dec 1, 2016
Journal Journal of Development Studies
Print ISSN 0022-0388
Electronic ISSN 1743-9140
Publisher Taylor & Francis (Routledge)
Peer Reviewed Peer Reviewed
Volume 52
Issue 12
Pages 1689-1703
APA6 Citation Morrissey, O., Haldenwang, C. V., Schiller, A. V., Ivanyna, M., & Bordon, I. (2016). Tax revenue performance and vulnerability in developing countries. Journal of Development Studies, 52(12), 1689-1703. https://doi.org/10.1080/00220388.2016.1153071
DOI https://doi.org/10.1080/00220388.2016.1153071
Publisher URL http://www.tandfonline.com/doi/full/10.1080/00220388.2016.1153071
Copyright Statement Copyright information regarding this work can be found at the following address: http://creativecommons.org/licenses/by-nc-nd/4.0
Additional Information Peer Review Statement: The publishing and review policy for this title is described in its Aims & Scope.; Aim & Scope: http://www.tandfonline....cope&journalCode=fjds20

Files

00220388.2016 Morrissey.pdf (457 Kb)
PDF

Copyright Statement
Copyright information regarding this work can be found at the following address: http://creativecommons.org/licenses/by-nc-nd/4.0





You might also like



Downloadable Citations

;