| 来源类型 | Article and other Publication |
| 规范类型 | 其他 |
| DOI | 10.1080/00220388.2016.1153071 |
| Tax revenue performance and vulnerability in developing countries | |
| Morrissey, Oliver; Christian von Haldenwang; Armin von Schiller; Maksym Ivanyna; Ingo Bordon | |
| 出版年 | 2016 |
| 摘要 | This paper addresses vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments and political regimes. This gives a richer characterisation than previous studies. Lower income countries are vulnerable to shocks, especially in terms of trade (associated with the greatest revenue loss): democratic regimes seem to be less vulnerable to revenue losses due to shocks than non-democracies whereas revenue in resource rich countries is more vulnerable to shocks (except natural disasters) than non-resource rich countries. We find a negative relationship between manufacturing exports and revenue in lower income countries. |
| URL | https://www.die-gdi.de/en/others-publications/article/tax-revenue-performance-and-vulnerability-in-developing-countries/ |
| 来源智库 | German Development Institute (Germany) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/498935 |
| 推荐引用方式 GB/T 7714 | Morrissey, Oliver,Christian von Haldenwang,Armin von Schiller,et al. Tax revenue performance and vulnerability in developing countries. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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