FERDI proposes an estimation of tax effort that takes into account the different dimensions of structural vulnerability for a large panel of developing countries over the last three decades.
FERDI uses two composite indicators, the Economic Vulnerability Index and the Human Assets index, built and used by the United Nations to identify Least developed countries, for which historical time series are provided by the FERDI. The results support our idea that these two dimensions should be taken into account in assessing tax effort for developing countries. Indeed, we find that economic vulnerability is harmful to tax revenue while human asset enhances tax revenues.
This estimation of a new tax effort index is made for 120 developing countries over 1990-2012.
Version : 2017-02-01
© Ferdi, Cerdi, FMI, ICTD, Mansour (2014)
Auteurs. Les données de base proviennent du FMI, de l'ICTD, de Mansour (2014) et de Ferdi.