01795cas a2200241 a 4500 AALejournalIMF009352 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451867480 1018-5941 BD-DhAAL BD-DhAAL Gupta, Abhijit Sen. Determinants of Tax Revenue Efforts in Developing Countries / Abhijit Sen Gupta. Washington, D.C. : International Monetary Fund, 2007. 1 online resource (39 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues that were previously ignored. The results confirm that structural factors such as per capita GDP, agriculture share in GDP, trade openness and foreign aid significantly affect revenue performance of an economy. Other factors include corruption, political stability, share of direct and indirect taxes et cetera The paper also makes use of a revenue performance index, and finds that while several Sub Saharan African countries are performing well above their potential, some Latin American economies fall short of their revenue potential. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2007/184 Full text available on IMF http://elibrary.imf.org/view/journals/001/2007/184/001.2007.issue-184-en.xml IMF e-Library