Taxation, non-tax revenue and democracy: New evidence using new cross-country data

Prichard, Wilson; Salardi, Paola; Segal, Paul

doi:10.1016/j.worlddev.2018.05.014

Cited by 48 publications

(38 citation statements)

References 35 publications

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“…Regarding political regime type, Ross (2001Ross ( , 2012aRoss ( , 2014 finds evidence of a stabilizing effect of resource wealth on autocratic rule. This is in line with the theoretical arguments and empirical findings presented by other authors (Aytaç, Mousseau, & Örsün, 2016;Collier & Hoeffler, 2005;Hendrix & Noland, 2014;Tsui, 2011;Wright, Frantz, & Geddes, 2015), and it has recently been corroborated by Prichard et al (2014), who use the ICTD Government Revenue Dataset. Further, in a study of 15 sub-Saharan countries, McGuirk (2013) shows that rents from natural resources lead to lower levels of tax enforcement, thus reducing the demand for democratic accountability.…”

Section: Literature Reviewsupporting

confidence: 90%

“…Among the richer countries, the benefits of learning and institutional reform may have been too small to show up in the results. Finally, as a robustness check, we use nontax revenue from the ICTD Government Revenue Dataset to operationalize resource dependence (see Prichard et al, 2014). The findings for the whole sample are in line with the results reported above and show a significant negative effect of the interaction term.…”

Section: Von Haldenwang and M Ivanynasupporting

confidence: 75%

“…Second, we treat exports of minerals and fuels as a continuous variable. 2 Based on information obtained from the International Centre for Taxation and Development (ICTD) Government Revenue Dataset (Prichard et al, 2014), we find evidence that the revenues of RD countries are indeed more volatile than those of non-RD countries. One reason is that RD countries are required to deal with more volatile ToT shocks.…”

Section: Introductionmentioning

confidence: 94%

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Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource‐Dependent Countries

Haldenwang

Ivanyna²

2018

J of Intl Development

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This paper explores the extent to which government revenue is affected by external shocks and whether these effects are different for resource-dependent (RD) as compared with non-RD countries. We are particularly interested in the fate of poorer countries, as we assume they will find it more difficult to implement the policies needed to offset the effect of shocks. Based on data from the International Centre for Taxation and Development Government Revenue Dataset for 1980-2010, we measure the elasticity of tax revenue with respect to terms-of-trade shocks. We find that revenue in RD countries is more vulnerable to such shocks. It is above all the richer countries that appear to be adversely affected, compared with their non-RD counterparts. In contrast, the difference between RD and non-RD countries is less pronounced in the group of poorer countries. We also find that resource-dependent countries became less vulnerable in the 2000s as compared with previous decades. At the same time, political regime type does not seem to matter for the vulnerability of government revenue in these countries.

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Section: Literature Reviewsupporting

confidence: 90%

Section: Von Haldenwang and M Ivanynasupporting

confidence: 75%

Section: Introductionmentioning

confidence: 94%

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Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource‐Dependent Countries

Haldenwang

Ivanyna²

2018

J of Intl Development

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“…The paper also examines whether lowincome and lower middle-income countries behave differently according to political regime type and bureaucratic quality. In accordance with the literature on the resource curse, we would expect political regime type and state capacity to have an impact on how governments deal with resource wealth (Andersen and Ross 2014;Collier and Hoeffler 2009;Davis 2013;Ehrhart and Guerineau 2013;Haber and Menaldo 2011;Liou and Musgrave 2012;McGuirk 2013;Prichard et al 2014;Ross 2012a;Schaffer and Ziyadov 2012;Wright et al 2014).…”

Section: Introductionsupporting

confidence: 63%

Does the political resource curse affect public finance? The vulnerability of tax revenue in resource-rich countries

Haldenwang¹,

Ivanyna²

2017

WIDER Working Paper

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This paper explores the extent to which government revenue is affected by external shocks, and whether these effects are different for resource-rich as compared with non-resourcerich countries. We are particularly interested in the fate of poorer countries, as we assume they will find it more difficult to implement the policies needed to offset the effect of shocks. Based on data from the International Centre for Taxation and Development Government Revenue Dataset for 1980-2010, we measure the elasticity of tax revenue with respect to terms-of-trade shocks. We find that revenue in resource-rich countries is more vulnerable to such shocks. Interestingly, it is above all the richer countries that appear to be adversely affected. Also, resource-rich countries became less vulnerable in the 2000s as compared with previous decades. When we look at the poorer resource-rich countries, we find that a country's general institutional characteristics may not always reflect the quality of its management of natural resources.

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“…It thus complements an increasing number of macro-quantitative research papers that have gained much prominence in recent years (for instance, see Baskaran, 2014;Prichard, Salardi, & Segal, 2014). The biggest advantage of the case-study approach is that it enables researchers to focus more specifically on the discussion of causal mechanisms, leading to an inductive generation of new insights and new theory.…”

Section: The Emerging Debate On the Politics Of Taxation In Developinmentioning

confidence: 97%

The Politics of Taxation: Introduction to the Special Section

Haldenwang

Schiller

2016

The Journal of Development Studies

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Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation for Economic Co-operation and Development (OECD), the World Bank and the G20 are calling for more determined action to combat tax evasion and avoidance. Developing countries are urged to increase their own tax collection. However, implementing and sustaining tax reforms has proven to be a challenging task for many governments. This special section provides new evidence on the political factors determining taxation in developing countries. The articles gathered here address two distinct yet related questions: first, which factors shape long-term taxation patterns and why are these patterns so difficult to change even when they prove to be dysfunctional in many ways? Second, which factors determine the fate of specific tax reforms? Evidence from case studies covering six countries is complemented by a statistical analysis of factors influencing revenue vulnerability in the face of external shocks.

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Taxation, non-tax revenue and democracy: New evidence using new cross-country data

Cited by 48 publications

References 35 publications

Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource‐Dependent Countries

Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource‐Dependent Countries

Does the political resource curse affect public finance? The vulnerability of tax revenue in resource-rich countries

The Politics of Taxation: Introduction to the Special Section

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