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Study on the Vulnerability and Resilience Factors of Tax Revenues in Developing Countries. Study funded by the European Commission

Christian von Haldenwang, Oliver Morrissey, Maksym Ivanyna, Ingo G. Bordon, Armin von Schiller
2013 Social Science Research Network  

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Table of Contents EXECUTIVE SUMMARY _____________________________________________________________ 1 1. INTRODUCTION _______________________________________________________________ 5 2. LITERATURE REVIEW __________________________________________________________ 7 2.1. TAX EFFORT _______________________________________________________________ 7 2.2. EXOGENOUS SHOCKS AND VULNERABILITY _________________________________________10 2.3. SUB-SETS OF COUNTRIES
more » ... __________13 2.4. RECOVERY ________________________________________________________________14 2.5. SUMMARY AND GUIDING ASSUMPTIONS ___________________________________________15 3. RESEARCH DESIGN __________________________________________________________17 3.1. TAX PERFORMANCE (LEVEL AND COMPOSITION) _____________________________________17 3.2. MEASURING TAX VOLATILITY ___________________________________________________18 3.3. INTRODUCING SHOCKS _______________________________________________________19 3.4. IDENTIFYING EFFECTS OF EXTERNAL SHOCKS ON TAX REVENUE _________________________21 3.5. GROUPING COUNTRIES _______________________________________________________21 3.6. CAPTURING RECOVERY _______________________________________________________23 4. RESULTS ___________________________________________________________________24 4.1. TAX PERFORMANCE _________________________________________________________24 4.2. REVENUE VOLATILITY ________________________________________________________26 4.3. EXOGENOUS SHOCKS AND TAX REVENUE SENSITIVITY_________________________________30 4.4. COUNTRY GROUPS __________________________________________________________36 4.4.1. Pre-defined grouping _________________________________________________36 4.4.2. Interactions and revenue vulnerability ____________________________________39 4.4.3. Data-driven grouping methods _________________________________________43 4.5. TYPES OF TAXES ___________________________________________________________48
doi:10.2139/ssrn.2366285 fatcat:kuyg25p4knfdhgaj2auqw42zq4
Citation

Christian von Haldenwang, Oliver Morrissey, Maksym Ivanyna, Ingo G. Bordon, Armin von Schiller. "Study on the Vulnerability and Resilience Factors of Tax Revenues in Developing Countries. Study funded by the European Commission." Social Science Research Network (2013)