Impact of export upgrading on tax revenue in developing and high-income countries

Abstract : Empirical studies usually analyse the relationship between an economy’s trade sector and tax revenue in developing countries through the e"ect of trade liberalization on tax revenue. This paper takes a di"erent angle by examining the impact of export upgrading strategies (export diversi#cation and improvement in export quality) on non-resource tax revenue. The panel data-set covers a sample of 172 countries, including both developed and developing countries, spanning the period 1980–2010. The analysis is conducted both on the entire sample and sub-samples. The #ndings indicate that export product upgrading exerts a positive and signi#cant e"ect on non-resource tax revenue, including for the sub-samples considered, with the exception of low-income countries for which we observe mixed results. Moreover, countries which upgrade their export products in a context of trade openness consistently experience higher non-resource tax revenue, both in the short and long term.
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Oxford Development Studies, Taylor & Francis (Routledge), 2016, 45 (4), pp.542 - 561. 〈10.1080/13600818.2017.1313398〉
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https://hal-clermont-univ.archives-ouvertes.fr/hal-01682620
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Soumis le : vendredi 12 janvier 2018 - 13:23:13
Dernière modification le : mardi 4 septembre 2018 - 16:48:01

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Sèna Kimm Gnangnon, Jean-François Brun. Impact of export upgrading on tax revenue in developing and high-income countries. Oxford Development Studies, Taylor & Francis (Routledge), 2016, 45 (4), pp.542 - 561. 〈10.1080/13600818.2017.1313398〉. 〈hal-01682620〉

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