measuring tax effort in developing countries

The "relative tax effort" is indicative of how well a country is exploiting its potential tax base. Abstract. The paper uses panel data that consists of both cross-sectional and time series information to test for any endogenous interaction between tax revenue 3 and financial inclusion. Taxation and Development: The Weakest Link?: Essays in ... Measuring Tax Effort in Arab Countries. To do this, we used a random-effect model during the 1990-2012, the Does ICT Penetration Enhance Tax Revenue?: Panel Evidence Measuring Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis 1985-1995. Measuring tax effort in developing countries. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. This paper uses the method of measuring tax capacity and tax effort to analyze how well ECA countries are utilizing their tax capacities, relative to the average performance across countries. Literature Review. Lotsz, Jorgen R. and Elliot R.Morss (1967), Measuring Tax Effort in Developing Countries, International Monetary Fund, Staff Paper , vol-19. 6 Gupta, Abhijit Sen, 2007,"Determinants of Tax Revenue Efforts in Developing Countries" IMF Working Paper, No: WP/07/184 (July). 478 - 499, 1967. Measuring 'tax effort' in developing countries. Patterns of Public Revenue and Expenditure. Antonyms for dandles. Foreign Advice and Tax Policy in Developing Countries Richard M. Bird PART II: KEY ISSUES IN TAX POLICY 5. View Table Table 2. This paper shows those countries that have improved their tax performance, measured by the tax effort index, as well as those which have a less favourable performance. 7 words related to dandle: portmanteau, portmanteau word, blend, move, displace, caress, fondle. @inproceedings{Cyan2013MeasuringTE, title={Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals? (Eds. The details of . Generally, tax effort indices are considered to be superior to tax ratio Tax Effort in Developing Countries: Where is Sri Lanka? The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. This paper shows those countries that have improved their tax performance, measured by the tax effort index, as well as those which have a less favourable performance. 2 New approaches to measuring tax effort. Among the variables that are identified to be important determinants of tax shares . Advisory Commission on Intergovernmental Relations (ACIR), Advisory Commission on Intergovernmental Relations (ACIR),1982, Tax Capacity of the Fifty States : Methodology and Estimates. Measuring the gap between ability and effort in domestic revenue mobilization. Richard Bird and Eric Zolt, 'Tax Policy in Emerging Countries' (2008) 26 . —— (1987) " Quantitative Characteristics of the Tax Systems of Developing Countries . Developing countries should expect foreign aid to fall during the transition from low to middle income, and end soon . M. N. Eltony, 2002, The determinants of tax efforts in Arab countries. Abstract. Developing countries should expect foreign aid to fall during the transition from low to middle income, and end soon . Abstract. Researches which intended to find out the causes of low tax capacity in developing countries reflected on earlier studies, Lotz and Morris 9 conducted a study on tax efforts in developing countries using tax ratio based on tax revenue per GDP and ranked 72 countries; results indicated that the higher the tax effort ranking, the closer the country's tax capacity. A Representative Tax System Approach to Measuring Tax Effort in Developing Countries‖ (1993). New Approaches to Measuring Tax Effort Musharraf Rasool Cyan, Jorge Martinez-Vazquez and Violeta Vulovic 3. Corruption in Developing Countries Benjamin A. Olken, MIT Rohini Pande, Harvard University February 2012 ABSTRACT Recent years have seen a remarkable expansion in economists' ability to measure corruption. M. Piancastelli, 2001, Measuring the Tax Effort of Developed and Developing Countries. 5 Lotz, Jorgen R and Elliott R. Morss, 1967,"Measuring Tax Effort in Developing Countries" Staff paper- International Monetary Fund, 14:3, pp. The first concerns the tax capacity and the second the tax effort. abstract: this paper measures the tax effort of a group of fifty-nine developed and developing countries over the period 1996-2015 by comparing a country's actual tax/gdp ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's taxable capacity such as the level of per … DOI : 10.2307/3866266 Lotz, Lotz; Morss, Morss. 205 . One Vision. It is worth noting that tax . One World. For technical details and basic data, see Jørgen R. Lotz and Elliott R. Morss, "Measuring Tax Effort in Developing Countries,"International Monetary Fund, Staff Papers, Vol. Abstract Developing countries face challenges in achieving tax frontier, which lead to low tax capacity that cause budget imbalances and enforces government to finance recurrent expenditure or developing projects through loans, and risking a country into higher debt dependence. Introduction Typically, tax shares in developing economies are studied using cross- country data on a sample of low income countries.The goal is to measure a country tax effort by comparing its predicted tax share with its actual tax share where its predicted tax share is determined from a regression relating tax shares to various explanatory . This paper examined the empirical relationship between financial intermediation and economic growth using cross-country and. Measuring "Tax Effort" in Developing Countries Jorgen R. Lotz and Elliott R. Morss* T HE QUESTION often arises whether there is scope for an increase in the level of taxation in a country as part of a stabilization pro- gram, for the mobilization of resources to finance a development program, or for other purposes. We employ pooled OLS, fixed effect and system GMM . Modeling Tax Reform in Developing Countries Andrew Feltenstein, Luciana Lopes, Janet Porras-Mendoza, and Sally Wallace 4. International Monetary Fund Staff Papers, 14(3), 478-499 . Tax Base Erosion in Developing Countries. This finding is statistically significant and valid for four ICT penetration indicators and three tax revenue indicators. . . 478-99. In Open Economies: Structural Adjustment and Agriculture, Ed. XVI (1967), pp. Google Scholar; Martinez-Vazquez, J and LF Boex (1997). 5 Lotz, Jorgen R and Elliott R. Morss, 1967,"Measuring Tax Effort in Developing Countries" Staff paper- International Monetary Fund, 14:3, pp. . 478-99. by Alm, James & Bahl, Roy & Murray, Matthew N. Audit selection and income tax underreporting in the tax compliance game by Alm, James & Bahl, Roy & Murray, Matthew N. Intraurban interactions, social structure, and urban government expenditures: A stochastic model Bahl, Bahl. Determining Countries' Tax Effort. An alternativeapproachto the establishmentofa norm,whichis now far more common,is to take the averageperformance of countriesdefinedto : in effect be similarin certainrespects to say,as the head ofthe Philippine planning office recentlydid, that "judgingfromthe tax efforts of more progressively developing countries, the low tax effort in our . Working Papers UNITED NATIONS | Department of Economic and Social Affairs. Tax Systems and Tax Reforms in Latin America Tax Systems and Tax Reforms in Latin America 2013-05-13 2013-05-13 Luigi Bernardi Luigi Bernardi (1976) "Export Taxation in Developing Countries : Taxation of Coffee in Haiti," Social and Economic Studies. This, in turn, has led to a new generation of well-identified, microeconomic studies. J. Lotz and E. Morss, Measuring "Tax Effort" in Developing Countries (Evaluation de l'effort fiscal dans les pays en voie de developpement) (Medicion del "esfuerzo tributario" de los paises en desarrollo), Staff Papers - International Monetary Fund, vol. Moreover, tax effort is affected by some factors, determinants, which vary between developing and developed countries, and among the countries of each group given the fluctuations in productivity and incomes (Gupta, 2007). 103: 2. The main objective of this study was to measure the tax capacity and tax effort in Jordan by using cross-sectional time series data for 59 countries during the period (2000-2017), where the modal was estimated by the least squares method and the normal results of the study, (OLS), the result of the study showed a positive relationship between the tax burden and the share of exports of GDP . This paper investigates the problem of the declining tax/gross domestic product (GDP) ratio in Sri Lanka by estimating the tax efforts of lower-middle-income countries (LMICs). 6. Measure of the fiscal effort excluding extractive resources of developing countries; Taxation of the telecommunication sector in developing countries In fact, the tax shares in some Arab countries such as Tunisia, Algeria and Morocco were higher on the average than in Asia and African countries in recent years, Eltony (2000). 69: 4 Foreign advice and tax policy in developing countries. An analysis of alternative measures of fiscal capacity for the regions of the Russian Federation. In Newbery, D., Stern, N. H. The benchmarks used to rank countries are all sample countries' median substantial tax revenue and the tax effort index 1. Corpus ID: 151202320. IMF (1984), One Measure of a Tax System Tax Effort as in Developing Countries, International Monetary Fund, Staff Papers. Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals? The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. Determinants of Changes in State and Local Government Expenditures. Bird, Bird. Measuring 'Tax Effort' in Developing Countries. However, in order to determine if a country has made efforts at increasing tax revenue over a period - tax performance . The tax effort approach to measuring tax performance is termed ―static in that it gives the potential for tax increase at a given point in time through comparisons with other countries. Wagner's 'Law' of Expanding State Activity. A Representative Tax System Approach of Measuring Tax Effort in Developing Countries. The tax effort is an important indicator, because it helps concomitantly to appreciate the ability to exploit tax resources, and to evaluate the ratio of government revenues comparing to the level of levy determined by the structural factors. Eltony MN (2002) "Measuring Tax Effort in Arab Countries", Arab Planning Institute, 124. Among the variables that have been identified to be determinants of tax shares are: (i) tax evasion, and (ii) control of corruption, although they are . 6 Gupta, Abhijit Sen, 2007,"Determinants of Tax Revenue Efforts in Developing Countries" IMF Working Paper, No: WP/07/184 (July). 3, pp. A Representative Tax System Approach to Measuring Tax Effort in Developing Countries (Méthode utilisant un système fiscal représentatif pour mesurer l'effort fiscal dans les pays en voie de développement) (Un método de sistema tributario representativo para medir el esfuerzo tributario de pa . Developing countries face challenges in achieving tax frontier, which lead to low tax capacity that cause budget imbalances and enforces government to finance recurrent expenditure or developing projects through loans, and risking a country into higher debt dependence. Ian Goldin & L. Alan Winters, Cambridge: Cambridge University Press, 267-281. Despite the fact that majority of countries in the world rely heavily on tax revenue, there is a vast difference in terms of tax collection performance. Measuring the gap between ability and effort in domestic revenue mobilization. Our results suggest that ICT penetration increases tax revenue across countries between 1990 and 2013, controlling for other factors that may contribute to increase in tax revenue. Share of Government in Gross National Product for Various Countries. Throughout this paper, "tax effort" refers to the relative tax effort of countries and the countries are grouped on the basis of high, medium and low tax effort. The results show that per capita GDP and the value added . administrative effort. Cross Country Panel Data Analysis - 1985/95. In general, tax shares in developing countries tend to be lower than in industrialized countries, Tanzi (1992). Revista de Economía Pública 195 (4), 65-87. A Representative Tax System Approach to Measuring Tax Effort in Developing Countries (Méthode utilisant un système fiscal représentatif pour mesurer l'effort fiscal dans les pays en voie de développement) (Un método de sistema tributario representativo para medir el esfuerzo tributario de países en desarrollo) 19 Lotz J. R. and Morss E. R., " Measuring "Tax Effort" in Developing Countries (Evaluation de l'effort fiscal dans les pays en voie de developpement) (Medicion del "esfuerzo tributario" de los paises en desarrollo)," Staff Papers - International Monetary Fund, vol. Synonyms for dandles in Free Thesaurus. , "A Regression Approach to Tax Effort and Tax Ratio Analysis," IMF Staff Papers 18 (November 1971 Google Scholar); Chelliah, Raja J., "Trends in Taxation in Developing Countries," IMF Staff Papers 18 (July 1971 Google Scholar); Chelliah, Raja J., Baas, Hessel J., and Kelly, Margaret R., "Tax Ratios andTax Ef fort in Developing . The 14th Annual Meeting of the Internet Governance Forum (IGF) The fourteenth annual meeting of the IGF . 3, pp. Past studies that have been undertaken on the responsiveness of Value Added Tax revenues to changes in GDP in Kenya have found a positive relationship. Measuring "Tax Effort" in Developing Countries (Evaluation de l'effort fiscal dans les pays en voie de développement) (Medición del "esfuerzo tributario" de los países en desarrollo) The traditional methodology, as established by the International Monetary Fund, for measuring tax effort over time and in relation to estimated taxable capacity, is based on the tax ratio. refers to the predicted tax-to-gross domestic product ratio Strengthening real estate taxes—minimal in many countries, but with potential to transform local government finance in the longer-term; and Developing capacity for tax expenditure and wider policy analysis—impressive advances in some countries, but much still to do in others. This paper deals with the concept and measurement of the tax capcity and tax effort in . One Net. Chapter 2: New approaches to measuring tax effort; Chapter 3: Modeling tax reform in developing countries; Chapter 4: Foreign advice and tax policy in developing countries; Chapter 5: Territorial versus worldwide corporate taxation: Implications for developing countries; Chapter 6: Taxing the small: Fostering tax compliance among small . 478-99. Performance of tax revenue caused by endogenous and exogenous factors but improving some fundamental factors in the economy . Chapter 2: New approaches to measuring tax effort; Chapter 3: Modeling tax reform in developing countries; Chapter 4: Foreign advice and tax policy in developing countries; Chapter 5: Territorial versus worldwide corporate taxation: Implications for developing countries Our goal in this paper is to explore the determinants of tax revenues in developing countries. However, Piancastelli (2001), while measuring the tax effort of developed and developing countries and utilizing cross sectional regression and panel data analyses, discovered that the share of. measuring tax effort variations among developing countries. After reviewing the main determinants discussed in economic literature, two models are estimated in a panel including 29 lower middle income countries over the period 2001-2014. What are synonyms for dandles? capacity, or less than 1 for countries with a low tax effort. 27: 3 Modeling tax reform in developing countries. Chapter 2: New approaches to measuring tax effort; Chapter 3: Modeling tax reform in developing countries; Chapter 4: Foreign advice and tax policy in developing countries; Chapter 5: Territorial versus worldwide corporate taxation: Implications for developing countries; Chapter 6: Taxing the small: Fostering tax compliance among small . calculating the tax burden and estimating the tax capacity enables measuring the tax effort2. The second, a stochastic approach, gives markedly different results. It is also found that developed countries have a higher tax effort than developing countries in general. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing a . Measuring "tax effort" in developing countries. Performance of tax and customs administrations; Regional harmonization of tax policies; Effects of financial volatility on economic growth in low-income countries. Oshima, Oshima. Measuring "Tax Effort" in Developing Countries Jorgen R. Lotz and Elliott R. Morss* T HE QUESTION often arises whether there is scope for an increase in the level of taxation in a country as part of a stabilization pro-gram, for the mobilization of resources to finance a development program, or for other purposes. This study reassessed several structural, economic, demographic and institutional factors that potentially explain the variation. Pessino, C., Fenochietto, R. (2010). The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden.,System generalized method of moments approach is used for 34 Organisation . Abstract. Abstract. Measuring tax revenue performance of countries is both theoretically and practically challenging. 4 The data covers137 5 countries for the years 2011, 2014 and 2017, for which the data is available. Quantitative characteristics of the tax systems of developing countries. Regardless of the classification, several policy implications are offered to increase tax collection productivity by focusing on the revenue bases used in the estimation model . 6 Dataset is a panel with significant time gaps, but it is dictated by the availability of the dependent variable. Working Papers Finance and Growth: Empirical Evidence from Developing Countries 1960-1990. developing countries, to improve domestic capacity for tax and other revenue collection." 2 Factors commonly used to explain why revenue collection lags behind government needs in many low-income countries include narrow tax bases, large informal sectors, and the difficult political economy of tax reform. . This paper seeks to analyse tax performance across countries, utilizing what Musgrave (1969) referred to as the stochastic approach, where tax performance is analysed by comparisons with the average performance. 1. with the concept and empirical estimation of countries' taxable capacity and tax effort. Taxable capacity. 6. . 3 The actual tax collection-to-gross domestic product (GDP) ratio is generally interpreted as a measure of tax effort and used as the basis for cross country comparison. Tax ratios and tax effort comparisons are also made among the developed and developing countries according to income groups and different continents. Staff Papers (International Monetary Fund), 14(3), 478 . Such a straightforward comparison implicitly assumes total income to be the only relevant indicator of intercountry differences in taxable capacity. Working Paper 818, Institute of Applied Economic Research, Rio de Janeiro: Brazil. 478-99, 1967. Improving tax revenue collection is an important priority for developing economies throughout the world. }, author={M. Cyan and Jorge Mart{\'i}nez-V{\'a}zquez and V. Vulovic}, year={2013} } ), The theory of taxation for developing countries (pp. Martin, Martin; Lewis, Lewis. International Monetary Staff Papers, 14, 479-497 . This paper analyzes tax capacity and tax effort in new European Union member countries and (potential) candidate member countries. One equates tax effort to the ratio of taxes (or revenues) to income. 2. WAGNER'S "LAW" AND THE DEVELOPING COUNTRIES DIAMOND, . indices of tax effort provide a tool for measuring differences between countries in how effectively they are using their potential tax bases and may indicate the appropriate policy for dealing with a fiscal imbalance; e.g., countries with a high tax effort index may need to look at reducing expenditures rather than raising taxes (stotsky, 1997: … The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden.,System generalized method of moments approach is used for 34 Organisation . 14, no. Ranking of Developing Countries According to Tax Effort Measured with Allowance for Per Capita Gross National Product and . 10.2307/3866266 Google Scholar average effective rates on the base. Tax ratios and tax effort comparisons are also made among the developed and developing countries according to income groups and different continents. Arab Planning Institute. MEASURING THE TAX EFFORT OF DEVELOPED AND DEVELOPING COUNTRIES. This ratio is reasonable if one attempts to establish trends or to compare tax . This paper measures the tax effort of a group of fifty-nine developed and developing countries over the period 1996-2015 by comparing a country's actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's taxable capacity such as the level of per capita income; the share of trade in GDP . . In addition, the paper explores the hypotheses of negative relationships between corruption and tax effort and between corruption and foreign direct investments. Structural Factors and Tax Revenue in Developing Countries: a Decade of Evidence. Bahl, Bahl; Saunders, Saunders. The regression approach to tax performance assessment is used and a tax effort index is constructed. whether a tax administration achieves its goals is by measuring the tax administration Measuring "Tax Effort" in Developing Countries in: IMF Staff Papers Volume 1967 Issue 003 (1967) Abstract THE QUESTION often arises whether there is scope for an increase in the level of taxation in a country as part of a stabilization program, for the mobilization of resources to finance a development program, or for other purposes. In OECD countries, the share of tax revenue in Suggested Citation Not only do tax revenues tend to be low as a share of GDP in absolute terms in low income countries, they are also low as a share of GDP relative to higher income economies (Figure 1). Improving Tax Administration in Developing Countries (International Monetary Fund, 1992). Measuring "Tax Effort" in Developing Countries Evaluation de l'effort fiscal dans les pays en voie de développement Medición del "esfuerzo tributario" de los países en desarrollo Jørgen R. Lotz & Elliott R. Morss Staff Papers 14 , 478-499 ( 1967) Cite this article 17 Accesses 49 Citations 6 Altmetric Metrics Abstract Read More . A Representative Tax System Approach to Measuring Tax Effort in Developing Countries (Méthode utilisant un système fiscal représentatif pour mesurer l'effort fiscal dans les pays en voie de développement) (Un método de sistema tributario representativo para medir el esfuerzo tributario de países en desarrollo) Teera JM (2003) "Could Do Better: An Appraisal of Uganda's Tax Performance Relative to Sub-Saharan Africa". However, the studies omit key determinants of tax revenues, such as the nature of the tax system, institutional, demographic and structural features of the economy. Indices of tax effort provide a tool for measuring differences between countries in how effectively they are using their potential tax bases and may indicate the appropriate policy for dealing with a fiscal imbalance; e.g., countries with a high tax effort index may need to look at reducing expenditures rather than raising taxes (Stotsky, 1997 . CROSS COUNTRY PANEL DATA ANALYSIS — 1985/95 2 Given this set of independent variables, intercountry tax effort comparisons can be estimated. resources. Piancastelli, M. (2001). International Studies Program Working Paper, 97-4. 14, issue. Lotz, J.R. and E.R 110 developing and developed countries during 1994-2009 the concept and measurement of the variable. Estimation approach matter and should effort be linked to expenditure goals to expenditure goals assumes total to. Dataset is a Panel with significant time gaps, but it is dictated the... 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