Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America

Research output: Contribution to journal › Journal article › Research › peer-review

Standard

Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America. / Gwaindepi, Abel.

In: Journal of International Development, Vol. 33, No. 2, 2021, p. 396-421.

Research output: Contribution to journal › Journal article › Research › peer-review

Harvard

Gwaindepi, A 2021, 'Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America', Journal of International Development, vol. 33, no. 2, pp. 396-421. https://doi.org/10.1002/jid.3528

APA

Gwaindepi, A. (2021). Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America. Journal of International Development, 33(2), 396-421. https://doi.org/10.1002/jid.3528

Vancouver

Gwaindepi A. Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America. Journal of International Development. 2021;33(2):396-421. https://doi.org/10.1002/jid.3528

Author

Gwaindepi, Abel. / Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America. In: Journal of International Development. 2021 ; Vol. 33, No. 2. pp. 396-421.

Bibtex

@article{a48a0f246d5447499160c2ada6bca256,
title = "Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America",
abstract = "This study compares taxation trends, volatility and tax effort between sub-Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but declined in the LAC. The panel analysis shows that tax determinants are sensitive to income levels. The study shows the importance of exploring diversity and cross-regional variations on income levels. Additionally, it shows that room exists for peer-to-peer lessons on tax reforms.",
author = "Abel Gwaindepi",
year = "2021",
doi = "10.1002/jid.3528",
language = "English",
volume = "33",
pages = "396--421",
journal = "Journal of International Development",
issn = "0954-1748",
publisher = "JohnWiley & Sons Ltd",
number = "2",

}

RIS

TY - JOUR

T1 - Domestic revenue mobilization in developing countries: An exploratory analysis of Sub-Saharan Africa and Latin America

AU - Gwaindepi, Abel

PY - 2021

Y1 - 2021

N2 - This study compares taxation trends, volatility and tax effort between sub-Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but declined in the LAC. The panel analysis shows that tax determinants are sensitive to income levels. The study shows the importance of exploring diversity and cross-regional variations on income levels. Additionally, it shows that room exists for peer-to-peer lessons on tax reforms.

AB - This study compares taxation trends, volatility and tax effort between sub-Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but declined in the LAC. The panel analysis shows that tax determinants are sensitive to income levels. The study shows the importance of exploring diversity and cross-regional variations on income levels. Additionally, it shows that room exists for peer-to-peer lessons on tax reforms.

U2 - 10.1002/jid.3528

DO - 10.1002/jid.3528

M3 - Journal article

VL - 33

SP - 396

EP - 421

JO - Journal of International Development

JF - Journal of International Development

SN - 0954-1748

IS - 2

ER -

ID: 252767683