| Titre : | Assessing the relationship between democracy and domestic taxes in developing countries |
| Auteurs : | Hélène Ehrhart |
| Type de document : | Working Paper |
| Editeur : | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi), 2009 |
| Collection : | Études et Documents Cerdi, ISSN 2114-7957, num. 30 |
| Format : | 20 p. |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉCONOMIE > situation économique > développement économique > pays en développement [Eurovoc] FINANCES > finances publiques et politique budgétaire > finances publiques [Eurovoc] VIE POLITIQUE > cadre politique > philosophie politique > démocratie [JEL] H - Économie publique > H2 - Fiscalité, subventions et revenus > H20 - Généralités |
| Tags : | tax Revenues ; democracy ; developing countries |
| Résumé : | To what extent differences across developing countries in their domestic tax mobilization can be explained, in addition to the traditional determinants, by political economy factors and particularly by the political regime? Using a panel of 66 developing countries over the period 1990-2005, this paper provides econometric evidence that democracy matters for achieving higher domestic tax revenues which are much needed to finance public goods. It is especially the level of constraints on the executive which is of importance to counter the government's propensity to cave in for special interests and to be insufficiently welfare minded. We found that high levels of democracy are specifically needed in natural resource rich countries to make natural resource rents contribute to higher domestic tax revenues and no longer be an impediment to a sustained tax system. |
| Axe de recherche : | Financement du développement |
| En ligne : | https://halshs.archives-ouvertes.fr/halshs-00553607 |
Documents numériques (1)
 https://halshs.archives-ouvertes.fr/halshs-00553607/file/2009.30.pdf URL |
