| Titre : | Remittances, Value Added Tax and Tax Revenue in Developing Countries |
| Auteurs : | Christian Hubert Ebeke |
| Type de document : | Working Paper |
| Editeur : | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi), 2010 |
| Collection : | Études et Documents Cerdi, ISSN 2114-7957, num. 30 |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉCONOMIE > situation économique > développement économique > pays en développement [Eurovoc] FINANCES > fiscalité > impôt sur la consommation > TVA [JEL] H - Économie publique > H2 - Fiscalité, subventions et revenus > H20 - Généralités |
| Tags : | Remittances ; VAT ; Tax revenue ; Tax Revenue Instability |
| Résumé : | This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit of the inflows of remittances in terms of high and less volatile tax revenue ratio. This is supported by the fact that remittances are largely used for consumption purposes and contribute to smoothing private consumption. Using a large sample of developing countries observed over the period 1980-2006, and even after factoring in the endogeneity of remittances and VAT adoption, the results highlight that remittances significantly increase both the level and the stability of government tax revenue ratio in receiving countries that have adopted the VAT. |
| En ligne : | https://halshs.archives-ouvertes.fr/halshs-00552222 |
Documents numériques (1)
https://halshs.archives-ouvertes.fr/halshs-00552222/file/2010.30.pdf URL |
