Tax revenue-economic growth relationship and the role of trade openness in developing countries

Ho, Thuy Tien; Tran, Xuan Hang; Nguyen, Quang

doi:10.1080/23311975.2023.2213959

Cited by 27 publications

(23 citation statements)

References 55 publications

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“…For instance, Ref. [ 13 ], introduced a model in which government revenue and expenditure interact for a panel of seventeen developing and emerging South Asian countries using different GMMs. The earlier work of Ref.…”

Section: Methodology Of the Studymentioning

confidence: 99%

“…Following the recent empirical modeling of Ref. [ 13 ] the government revenue is measured by tax revenue as a percentage of GDP.…”

Section: Methodology Of the Studymentioning

confidence: 99%

“…[ [11] , [12] ], linked taxation with intergenerational welfare to boost economic growth, while Ref. [ 13 ] viewed government revenue from the angle of being competent in an internal market through better openness to trade [ 14 ]. Demonstrated that institutional quality is among the factors that determine tax revenue and in turn economic growth.…”

Section: Introductionmentioning

confidence: 99%

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On the government revenue on economic growth of Sub-Saharan Africa: Does institutional quality matter?

Ayana,

Demissie,

Sore

2024

Heliyon

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Section: Methodology Of the Studymentioning

confidence: 99%

“…Following the recent empirical modeling of Ref. [ 13 ] the government revenue is measured by tax revenue as a percentage of GDP.…”

Section: Methodology Of the Studymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

On the government revenue on economic growth of Sub-Saharan Africa: Does institutional quality matter?

Ayana,

Demissie,

Sore

2024

Heliyon

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“…Following the existing literature [27][28][29][30], variables that may affect the innovation and internationalization of SOEs are controlled as below: 1 ⃝ Enterprise size (Lnsize). In general, the size of the enterprise directly affects its sensitivity to market changes and its efficiency of technological innovation.…”

Section: Control Variablesmentioning

confidence: 99%

Foreign Ownership and State-Owned Enterprises’ Innovation: The Mediating Role of Host Country’s Innovation Level and the Moderating Effect of Government Innovation Subsidies

Wu,

Yue,

Huang

et al. 2024

Sustainability

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From the perspectives of ownership dispersion degree after the entry of foreign shareholder and the foreign ownership participation level, respectively, this paper takes Chinese hybrid OFDI state-owned listed industrial companies from 2007 to 2019 as samples, using 3799 observations, to study the impact of foreign ownership on the innovation of OFDI SOEs. We find that compared to the ownership dispersion degree after the entry of foreign shareholder, the foreign ownership participation level plays a more active role in the innovation of OFDI SOE. This positive effect is stronger for non-state-holding enterprises and high-pollution industries. Further analysis reveals that the relationship between foreign ownership and the innovation of SOE is mediated and moderated by the host country’s innovation level and government innovation subsidies, respectively. In addition, in comparison with the ownership dispersion degree after the entry of foreign shareholders, the mediating effect of the host country’s innovation level and the moderating effects of government innovation subsidies are significantly enhanced by the foreign ownership participation level. These findings can promote the study of the relationship between mixed-ownership reform and the innovation of Chinese OFDI SOEs. By verifying the impact of foreign ownership on the effectiveness of OFDI SOE innovation, this paper provides a new perspective on the study of mixed-ownership reform. This paper aims to expand the research field on the relationship between mixed-ownership reform and OFDI SOE innovation, providing theoretical implications and facilitating the policy design of promoting SOE reverse technology spillovers through their governance structural reform.

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“…Consequently, company ownership represents a claim on well-being. The net surplus theory posits that accounting serves as a system for recording the creation and distribution of wealth, establishing a link between firm value and accounting information (Ho et al, 2023;Khai, 2022;Wang, 2018). Earnings are compiled by management, which holds a unique awareness of the company's internal conditions (Mishra, 2014).…”

mentioning

confidence: 99%

The Effect of Financial Performance, CRS and Corporate Governance on Firm Value

Thien Hai

2024

EFMR

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This research investigates the intricate relationship between financial performance, Corporate Social Responsibility (CSR), Corporate Governance (CG), and firm value within the context of the Vietnamese business landscape. Drawing upon the Efficient Market Semi-Strong Hypothesis, the study delves into the dynamic interplay of these factors to discern their collective impact on firm value. Utilizing a comprehensive dataset and employing robust statistical methodologies, our findings reveal a noteworthy and significant influence of financial performance on firm value. This phenomenon is interpreted through the lens of the Efficient Market Semi-Strong Hypothesis, highlighting the responsiveness of the market to information related to a firm's financial health. Moreover, the study extends beyond financial metrics to explore the broader dimensions of corporate behavior, incorporating CSR and CG as integral components of the analysis. The results underscore the interconnectedness of financial performance, CSR initiatives, and CG practices in influencing firm value. The simultaneous examination of these factors allows for a more holistic understanding of the mechanisms that underpin firm valuation.

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Tax revenue-economic growth relationship and the role of trade openness in developing countries

Cited by 27 publications

References 55 publications

On the government revenue on economic growth of Sub-Saharan Africa: Does institutional quality matter?

On the government revenue on economic growth of Sub-Saharan Africa: Does institutional quality matter?

Foreign Ownership and State-Owned Enterprises’ Innovation: The Mediating Role of Host Country’s Innovation Level and the Moderating Effect of Government Innovation Subsidies

The Effect of Financial Performance, CRS and Corporate Governance on Firm Value

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