IDEAS home Printed from https://ideas.repec.org/a/taf/uitjxx/v38y2024i6p523-546.html
   My bibliography  Save this article

Tax Transition Reform and Economic Growth in Developing Countries

Author

Listed:
  • Sèna Kimm Gnangnon

Abstract

The current article examines the economic growth effect of tax transition reform in developing countries. Tax transition reform is defined here as the process that entails the convergence of developing countries’ tax structure toward that of developed countries. The analysis covers a sample of 101 developing countries over the period of 1980 to 2019. The empirical analysis that makes use of the two-step system generalized method of moments has shown that tax transition reform promotes economic growth, including in countries with a high share of non-resource tax revenue in total public revenue. These findings have important policy implications.

Suggested Citation

  • Sèna Kimm Gnangnon, 2024. "Tax Transition Reform and Economic Growth in Developing Countries," The International Trade Journal, Taylor & Francis Journals, vol. 38(6), pages 523-546, November.
    • Handle: RePEc:taf:uitjxx:v:38:y:2024:i:6:p:523-546
    DOI: 10.1080/08853908.2022.2154719
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/08853908.2022.2154719
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/08853908.2022.2154719?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:uitjxx:v:38:y:2024:i:6:p:523-546. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/uitj20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.