Fiscal Resources for Inclusive Growth

Arbeitspapier

This paper develops a framework to assess the growth and distribution effects of fiscal resources. Resources are classified as debt, other capital receipts, foreign aid and other unilateral grants, non-tax revenue, including resource rents, seigniorage, and taxes. The framework is used to assess the fiscal resource bases of economies in developing Asia to the extent permitted by available data. Although there is great diversity in the amount of resources raised in terms of the importance of different revenue sources and in the sophistication of revenue administrations, the analysis suggests that in order to expand their relatively low fiscal resource bases, developing Asian economies need to pay greater attention to non-tax revenue and to taxes other than broad-based taxes on income and consumption, such as property taxes and corrective taxes.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: ADB Economics Working Paper Series ; No. 416

Classification and Topics

• Classification: Wirtschaft ; Taxation, Subsidies, and Revenue: General ; Economic Growth and Aggregate Productivity: General ; Economywide Country Studies: Asia including Middle East
• Subject: fiscal policy ; fiscal resources ; taxes ; non-tax revenue ; growth effects ; distribution effects ; developing Asia ; Finanzpolitik ; Öffentliche Einnahmen ; Wirtschaftswachstum ; Verteilungsgerechtigkeit ; Entwicklungsländer ; Asien

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Das-Gupta, Arindam
• Event: Veröffentlichung
• (who): Asian Development Bank (ADB)
• (where): Manila
• (when): 2014

Further information

• Handle: http://hdl.handle.net/10419/128531
• Last update: 10.03.2025, 11:42 AM CET