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The Journal of Development Studies Volume 50, 2014 - Issue 4
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Articles

Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

Christian von HaldenwangGerman Development Institute, Bonn, GermanyCorrespondence[email protected]
,
Armin von SchillerGerman Development Institute, Bonn, Germany
&
Melody GarciaGerman Institute for Development Evaluation, Bonn, Germany
Pages 541-555 | Accepted 12 Nov 2013, Published online: 28 Jan 2014

Citations (14)

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Read on this site (3)

Onesmo K. Mackenzie, Ada Jansen & Krige Siebrits. (2022) Assessing the efficiency of tax administration in Africa. Studies in Economics and Econometrics 46:4, pages 301-315.
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Roel Dom. (2019) Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant. The Journal of Development Studies 55:7, pages 1418-1435.
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Pelle Ahlerup, Thushyanthan Baskaran & Arne Bigsten. (2015) Tax Innovations and Public Revenues in Sub-Saharan Africa. The Journal of Development Studies 51:6, pages 689-706.
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Articles from other publishers (11)

M. Mardan. (2023) The unintended consequences of semi‐autonomous revenue agencies. Canadian Journal of Economics/Revue canadienne d'économique.
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Arshad Hasan, Naeem Sheikh & Muhammad Bilal Farooq. (2023) Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective. Meditari Accountancy Research.
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Nimonka Bayale, Abdou‐Fataou Tchagnao, Madow Nagou & Pouwemdéou Tchila. (2023) Beneficial impact of tax reforms on tax revenue performances in Togo: Myth or reality?. Bulletin of Economic Research.
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Sabine Laudage Teles. (2023) Transfer Pricing Audit Trainings in the Global South: Are They Effective in Mobilizing Domestic Revenues?. SSRN Electronic Journal.
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Matilde Jeppesen. (2021) What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa. Public Administration and Development 41:3, pages 115-127.
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Ringa Raudla, Mohsin Bashir & James W. Douglas. (2019) The Punjab Revenue Authority: Meeting the challenges of a new institution. Public Administration and Development 39:2, pages 78-88.
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Marco Cangiano & Rahul Pathak. 2019. The Palgrave Handbook of Government Budget Forecasting. The Palgrave Handbook of Government Budget Forecasting 89 114 .
Gustavo A. Flores-Macías. (2018) Building support for taxation in developing countries: Experimental evidence from Mexico. World Development 105, pages 13-24.
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Mark Hallerberg & Carlos Scartascini. (2017) Explaining changes in tax burdens in Latin America: Do politics trump economics?. European Journal of Political Economy 48, pages 162-179.
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Mark Hallerberg & Carlos Scartascini. (2015) Explaining Changes in Tax Burdens in Latin America: Does Politics Trump Economics?. SSRN Electronic Journal.
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Christian von Haldenwang. (2015) The Political Cost of Local Revenue Mobilisation: Decentralisation of the Property Tax in Indonesia. SSRN Electronic Journal.
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