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Tax revenue performance and vulnerability in developing countries

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

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Authors

OLIVER MORRISSEY OLIVER.MORRISSEY@NOTTINGHAM.AC.UK
Professor of Development Economics

Christian von Haldenwang

Armin von Schiller

Maksym Ivanyna

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.

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

Journal Article Type Article
Acceptance Date Apr 1, 2016
Online Publication Date May 12, 2016
Publication Date Dec 1, 2016
Deposit Date Sep 11, 2015
Publicly Available Date May 12, 2016
Journal Journal of Development Studies
Print ISSN 0022-0388
Electronic ISSN 1743-9140
Publisher Routledge
Peer Reviewed Peer Reviewed
Volume 52
Issue 12
Pages 1689-1703
DOI https://doi.org/10.1080/00220388.2016.1153071
Public URL https://nottingham-repository.worktribe.com/output/825669
Publisher URL http://www.tandfonline.com/doi/full/10.1080/00220388.2016.1153071
Additional Information Peer Review Statement: The publishing and review policy for this title is described in its Aims & Scope.; Aim & Scope: http://www.tandfonline.com/action/journalInformation?show=aimsScope&journalCode=fjds20
Contract Date Sep 11, 2015

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