Abhijit Sen Gupta
Determinants of Tax Revenue Efforts in Developing Countries
International Monetary Fund
working paper reported representing views imfthe views expressed working paper authors necessarily represent imf imf policyworking papers describe research progress authors published elicit comments debatethis paper contributes existing empirical literature principal determinants tax revenue performance across developing countries using broad dataset accounting econometric issues previously ignoredthe results confirm structural factors per capita gdp agriculture share gdp trade openness foreign aid significantly affect revenue performance economyother factors include corruption political stability share direct indirect taxes etcthe paper also makes use revenue performance index finds several sub saharan african countries performing well potential latin american economies fall short revenue potential