scholarly journals How Can Governments of Low-Income Countries Collect More Tax Revenue?

2017 ◽  
Author(s):  
Mick Moore ◽  
Wilson Prichard
Keyword(s):  
Low Income ◽  
Low Income Countries ◽  
Tax Revenue

scholarly journals Why Do Developing Countries Tax So Little?

2014 ◽  
Vol 28 (4) ◽  
pp. 99-120 ◽  
Author(s):  
Timothy Besley ◽  
Torsten Persson
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
News Media ◽  
Weak Sense ◽  
Cultural Factors ◽  
Low Income Countries ◽  
Tax Revenue ◽  
Weak Institutions ◽  
Social And Cultural Factors ◽  
A Share

Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the average for high-income countries is more like 40 percent. In order to understand taxation, economic development, and the relationships between them, we need to think about the forces that drive the development process. Poor countries are poor for certain reasons, and these reasons can also help to explain their weakness in raising tax revenue. We begin by laying out some basic relationships regarding how tax revenue as a share of GDP varies with per capita income and with the breadth of a country's tax base. We sketch a baseline model of what determines a country's tax revenue as a share of GDP. We then turn to our primary focus: why do developing countries tax so little? We begin with factors related to the economic structure of these economies. But we argue that there is also an important role for political factors, such as weak institutions, fragmented polities, and a lack of transparency due to weak news media. Moreover, sociological and cultural factors—such as a weak sense of national identity and a poor norm for compliance—may stifle the collection of tax revenue. In each case, we suggest the need for a dynamic approach that encompasses the two-way interactions between these political, social, and cultural factors and the economy.

scholarly journals Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

2018 ◽  
Vol 18 (234) ◽  
pp. 1 ◽  
Author(s):  
Bernardin Akitoby ◽  
Anja Baum ◽  
Clay Hackney ◽  
Olamide Harrison ◽  
Keyra Primus ◽  
...  
Keyword(s):  
Emerging Markets ◽  
Low Income ◽  
Low Income Countries ◽  
Tax Revenue

scholarly journals Case Studies in Tax Revenue Mobilization in Low-Income Countries

2019 ◽  
Author(s):  
Bernardin Akitoby ◽  
Jiro Honda ◽  
Hiroaki Miyamoto ◽  
Keyra Primus ◽  
Mouhamadou Sy
Keyword(s):  
Case Studies ◽  
Low Income ◽  
Low Income Countries ◽  
Tax Revenue

Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

2018 ◽  
Author(s):  
Bernardin Akitoby ◽  
Anja Baum ◽  
Clay Hackney ◽  
Olamide Harrison ◽  
Keyra Primus ◽  
...  
Keyword(s):  
Emerging Markets ◽  
Low Income ◽  
Low Income Countries ◽  
Tax Revenue

scholarly journals Case Studies in Tax Revenue Mobilization in Low-Income Countries

2019 ◽  
Vol 19 (104) ◽  
pp. 1 ◽  
Author(s):  
Bernardin Akitoby ◽  
Jiro Honda ◽  
Hiroaki Miyamoto ◽  
Keyra Primus ◽  
Mouhamadou Sy
Keyword(s):  
Case Studies ◽  
Low Income ◽  
Low Income Countries ◽  
Tax Revenue

‘Funk Money’: The End of Empires, The Expansion of Tax Havens, and Decolonization as an Economic and Financial Event*

2020 ◽  
Vol 249 (1) ◽  
pp. 213-249
Author(s):  
Vanessa Ogle
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
Low Income Countries ◽  
Full Detail ◽  
Tax Revenue ◽  
Portfolio Investment ◽  
Tax Rates ◽  
Tax Havens ◽  
Tax Haven ◽  
White Settlers

Abstract This article explores the question of what happened to European assets in the process of decolonization. It argues that decolonization created a money panic of sorts that led white settlers, businessmen, and officials to seek to liquidate assets they owned and move funds out of the colonial world. Instead of being repatriated to metropolitan countries with high tax rates and exchange controls, money moved to tax havens. Decolonization thus provided an important share of early postwar tax haven business in a period when tax havens and offshore finance expanded during the 1950s and 1960s. In turn, the withdrawal of Euro-American investments from the decolonizing world set the stage for the politics of development and modernization in the coming decades. Ironically, the outflow of funds during decolonization and the subsequent return of some funds in restructured form as investments by multinational and other companies soon caused difficulties in newly independent developing countries. Companies soon found ways to rebook profits to have occurred in a tax haven rather than in the developing world, thus depriving low-income countries from tax revenue. The withdrawal of Euro-American investments from the colonial world during decolonization moreover had implications for the growth of portfolio investment, as funds removed from colonies were often invested through a tax haven onwards in US securities. All in all, decolonization was an economic and financial event that is only beginning to emerge in full detail.

scholarly journals Effect of Poverty Volatility on Tax Revenue Instability in Developing Countries

2020 ◽  
Author(s):  
SENA KIMM GNANGNON
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
Generalized Method Of Moments ◽  
Low Income Countries ◽  
Tax Revenue ◽  
High Poverty ◽  
Full Sample ◽  
The Stability ◽  
The Empirical Analysis ◽  
Positive Effect

Abstract This paper complements the relatively few existing studies on the macroeconomic effects of poverty in developing countries, by investigating the effect of poverty volatility on tax revenue instability. The empirical analysis has been conducted using an unbalanced panel dataset of 112 developing countries covering the period 1980-2017, and primarily the two-step system Generalized Method of Moments technique. Findings have revealed that, on average, over the full sample, poverty volatility is associated with lower tax revenue instability. However, this reflects differentiated effect across countries, as low-income countries tend to experience a positive tax revenue instability effect of poverty volatility, while poverty volatility results in lower tax revenue instability in relatively advanced countries (among developing countries). Additionally, these outcomes hide the fact that poverty volatility exerts a higher positive effect on tax revenue instability in the context of increasing poverty rates. From a policy perspective, this analysis shows that it is essential for policymakers to dampen the volatility of poverty rates (notably in countries with high poverty rates) if they were to ensure the stability of tax revenue or reduce its instability, given the adverse effect of tax revenue instability on economic growth.

Three Cases of Joubert Syndrome in a Consanguineous Syrian Family and a Interesting Case of Multinational Collaboration

2021 ◽  
Author(s):  
Davor Petrović ◽  
Vida Čulić ◽  
Zofia Swinderek-Alsayed
Keyword(s):  
Low Income ◽  
Autosomal Recessive ◽  
Autosomal Recessive Disorder ◽  
Joubert Syndrome ◽  
Interesting Case ◽  
Low Income Countries ◽  
Ocular Motor ◽  
Quality Health Care ◽  
Quality Health ◽  
Motor Apraxia

AbstractJoubert syndrome (JS) is a rare congenital, autosomal recessive disorder characterized by a distinctive brain malformation, developmental delay, ocular motor apraxia, breathing abnormalities, and high clinical and genetic heterogeneity. We are reporting three siblings with JS from consanguineous parents in Syria. Two of them had the same homozygous c.2172delA (p.Trp725Glyfs*) AHI1 mutation and the third was diagnosed prenatally with magnetic resonance imaging. This pathogenic variant is very rare and described in only a few cases in the literature. Multinational collaboration could be of benefit for the patients from undeveloped, low-income countries that have a low-quality health care system, especially for the diagnosis of rare diseases.

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