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The dynamics of domestic revenue mobilization across four decades

Author

Listed:
  • Annalena Oppel
  • Kyle McNabb
  • Daniel Chachu

Abstract

We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1985 up to the most recent available year (2019). In doing so, we propose a new approach that highlights the direction, intensity, and continuity of trends in total tax and total revenue collection, with implications for aid, fiscal policy, and sustainable development.

Suggested Citation

  • Annalena Oppel & Kyle McNabb & Daniel Chachu, 2022. "The dynamics of domestic revenue mobilization across four decades," WIDER Working Paper Series wp-2022-1, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2022-1
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2022-1-dynamics-domestic-revenue-mobilization-four-decades.pdf
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    References listed on IDEAS

    as
    1. Kabbashi Suliman, 2005. "The Impact of Trade Liberalization on Revenue Mobilization and Stability in Sudan," African Development Review, African Development Bank, vol. 17(3), pages 405-434.
    2. Chachu, Daniel Ofoe, 2020. "Domestic revenue displacement in resource-rich countries: What’s oil money got to do with it?," Resources Policy, Elsevier, vol. 66(C).
    3. Vitor Gaspar & Laura Jaramillo & Mr. Philippe Wingender, 2016. "Tax Capacity and Growth: Is there a Tipping Point?," IMF Working Papers 2016/234, International Monetary Fund.
    4. Kyle McNabb, 2017. "Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017," WIDER Working Paper Series wp-2017-184, World Institute for Development Economic Research (UNU-WIDER).
    5. Ross, Michael L., 2004. "Does Taxation Lead to Representation?," British Journal of Political Science, Cambridge University Press, vol. 34(2), pages 229-249, April.
    6. Abel Gwaindepi, 2021. "Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(2), pages 396-421, March.
    7. Oliver Morrissey & Christian Von Haldenwang & Armin Von Schiller & Maksym Ivanyna & Ingo Bordon, 2016. "Tax Revenue Performance and Vulnerability in Developing Countries," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1689-1703, December.
    8. repec:idq:ictduk:12789 is not listed on IDEAS
    9. Kyle McNabb, 2017. "Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017," WIDER Working Paper Series 184, World Institute for Development Economic Research (UNU-WIDER).
    10. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521888158, January.
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    12. Mr. Bernardin Akitoby & Mr. Jiro Honda & Hiroaki Miyamoto & Keyra Primus & Mouhamadou Sy, 2019. "Case Studies in Tax Revenue Mobilization in Low-Income Countries," IMF Working Papers 2019/104, International Monetary Fund.
    13. William Bekoe & Michael Danquah & Sampson Kwabena Senahey, 2016. "Tax reforms and revenue mobilization in Ghana," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 43(4), pages 522-534, September.
    14. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521716192, January.
    15. Amir Lebdioui, 2021. "Are we measuring natural resource wealth correctly?: A reconceptualization of natural resource value in the era of climate change," WIDER Working Paper Series wp-2021-18, World Institute for Development Economic Research (UNU-WIDER).
    16. Prichard, Wilson, 2016. "Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research," World Development, Elsevier, vol. 80(C), pages 48-60.
    17. Prichard, Wilson & Salardi, Paola & Segal, Paul, 2018. "Taxation, non-tax revenue and democracy: New evidence using new cross-country data," World Development, Elsevier, vol. 109(C), pages 295-312.
    18. Kyle McNabb & Michael Danquah & Abrams M.E. Tagem, 2021. "Tax effort revisited: new estimates from the Government Revenue Dataset," WIDER Working Paper Series wp-2021-170, World Institute for Development Economic Research (UNU-WIDER).
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    Cited by:

    1. Asante, Kofi Takyi & Kumi, Emmanuel & Kodom, Michael, 2024. "Post-COVID economic crisis, citizen-state relations, and the Electronic Transactions Levy (E-levy) controversy in Ghana," World Development Perspectives, Elsevier, vol. 35(C).
    2. Roel Dom & Oliver Morrissey & Abrams Tagem, 2023. "Taxation and Accountability in sub-Saharan Africa," Discussion Papers 2023-05, University of Nottingham, CREDIT.

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    More about this item

    Keywords

    Domestic revenue mobilization; GRD; Tax; Sustainable development; Aid; Fiscal policy;
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