Artikel
Tax revenue-economic growth relationship and the role of trade openness in developing countries
This study investigates the impact of tax revenue on economic growth in the context of increasing trade openness in developing countries by using the data of 29 developing countries with accelerating economic growth during the period 2000-2020. This study further applies the Fixed Effect Model (FEM) and the Generalized Least Squares (GLS) estimation methods for panel data to test the proposed hypotheses. The research results show that tax revenue positively affects economic growth in general. Furthermore, we find that trade openness increases the positive relationship between tax revenue and economic growth but excessive trade openness reduces such a relationship. Our findings provide important implications for developing countries in the context of increasing tax revenue and trade openness.
- Language
-
Englisch
- Bibliographic citation
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 10 ; Year: 2023 ; Issue: 2 ; Pages: 1-14
- Classification
-
Management
Economic Growth of Open Economies
Taxation, Subsidies, and Revenue: General
Economic Development: General
- Subject
-
developing countries
Economic growth
tax revenue
trade openness
- Event
-
Geistige Schöpfung
- (who)
-
Ho, Thuy Tien
Tran, Xuan Hang
Nguyen, Quang Khai
- Event
-
Veröffentlichung
- (who)
-
Taylor & Francis
- (where)
-
Abingdon
- (when)
-
2023
- DOI
-
doi:10.1080/23311975.2023.2213959
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Ho, Thuy Tien
- Tran, Xuan Hang
- Nguyen, Quang Khai
- Taylor & Francis
Time of origin
- 2023
Other Objects (12)
Tax revenue mobilization in conflict-affected developing countries
Estimating the revenue costs of tax treaties in developing countries
Buoyant or sinking? Tax revenue performance and prospects in developing Asia
Does aid fragmentation affect tax revenue dynamics in developing countries? Observations with new tax data
Openness and economic growth in developing countries
Openness and economic growth in developing countries
Openness and economic growth in developing countries
Openness and economic growth in developing countries
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
Financial inclusion and tax revenue
Tax revenue mobilization in conflict-affected developing countries
Estimating the revenue costs of tax treaties in developing countries
Buoyant or sinking? Tax revenue performance and prospects in developing Asia
Does aid fragmentation affect tax revenue dynamics in developing countries? Observations with new tax data
Openness and economic growth in developing countries
Openness and economic growth in developing countries
Openness and economic growth in developing countries
Openness and economic growth in developing countries
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
Financial inclusion and tax revenue
Tax revenue mobilization in conflict-affected developing countries
Estimating the revenue costs of tax treaties in developing countries
Buoyant or sinking? Tax revenue performance and prospects in developing Asia
Does aid fragmentation affect tax revenue dynamics in developing countries? Observations with new tax data
Openness and economic growth in developing countries
Openness and economic growth in developing countries
Openness and economic growth in developing countries
Openness and economic growth in developing countries
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance