Arbeitspapier
Political competition and tax revenues in developing countries
Building on the literature of the political economy of taxation, this article explores the relationship between political competition and tax revenues using a sample of 89 developing countries from 1988 to 2010. Owing to the inertia of tax variables, we estimate a dynamic panel data model using the Blundell and Bond two-step System-GMM. The analysis led to the following results: political competition positively and significantly affects total tax revenues; however, this general pattern differs slightly across the type of taxes; and the net effect of political competition on tax revenues is negative for countries which have adopted fiscal rules.
- ISBN
-
978-92-9256-160-4
- Sprache
-
Englisch
- Erschienen in
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Series: WIDER Working Paper ; No. 2016/116
- Klassifikation
-
Wirtschaft
Noncooperative Games
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
level of tax revenues
political competition
volatility of tax revenues
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Yogo, Urbain Thierry
Njib, Martine M. Ngo
- Ereignis
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Veröffentlichung
- (wer)
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The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (wo)
-
Helsinki
- (wann)
-
2016
- DOI
-
doi:10.35188/UNU-WIDER/2016/160-4
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Yogo, Urbain Thierry
- Njib, Martine M. Ngo
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Entstanden
- 2016
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