Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America

نویسندگان

چکیده

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

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ژورنال

عنوان ژورنال: Journal of International Development

سال: 2021

ISSN: ['0954-1748', '1099-1328']

DOI: https://doi.org/10.1002/jid.3528