1,435
Views
0
CrossRef citations to date
0
Altmetric
Management

Tax revenue inefficiency and political risk factors: The Hen or The egg?

ORCID Icon
Article: 2167546 | Received 24 Nov 2022, Accepted 09 Jan 2023, Published online: 14 Feb 2023

References

  • Abed, G. T., & Gupta, S. (eds). (2002). Governance, Corruption, Economic Performance. International Monetary Fund.
  • Acemoglu, D., & Robinson, J. A. (2006). Economic Origins of Dictatorship and Democracy, Cambridge University Press.
  • Aigner, D. J., Lovell, Knox, C. A., & Schmidt, P. (1977). Formulation and Estimation of Stochastic Frontier Production Function Models. Journal of Econometrics, 6(1), 21–18. https://doi.org/10.1016/0304-4076(77)90052-5
  • Ajaz, T., & Ahmad, E. (2010). The Effect of Corruption and Governance onTax Revenues. The Pakistan Development Review, 49(4), 405–417. https://doi.org/10.30541/v49i4IIpp.405-417
  • Alfirman, L. (2003). Estimating Stochastic Frontier Tax Potential: Can Indonesian Local Governments Increase Tax Revenues under Decentralization?” University of Colorado at Boulder Working Paper No. 03-19.
  • Alm, J., & Duncan, D. (2014). Estimating tax agency efficiency. Public Budgeting & Finance, 34(3), 92–110. https://doi.org/10.1111/pbaf.12043
  • Arif, I., & Rawat, A. S. (2018). Corruption, governance, and tax revenue: Evidence from EAGLE countries. Journal of Transnational Management,23, 23(2–3), 119–133. https://doi.org/10.1080/15475778.2018.1469912
  • Bank, W. (2021). World Development Indicators.
  • Barro, R. J. (1979). On the determination of the public debt. Journal of Political Economy, 87(5,Part 1), 940–971. https://doi.org/10.1086/260807
  • Battese, G. E. (1995). A Model for Technical Inefficiency Effects in a Stochastic Frontier Production Function for Panel Data, 325–332.
  • Battese, G. E., & Coelli, T. J. (1992). Frontier production functions, technical efficiency and panel data: With application to paddy farmers in India. Journal of Productivity Analysis, 3(1–2), 153–169. https://doi.org/10.1007/BF00158774
  • Besley, T., & Persson, T. (2014). Why do developing countries tax so little? Journal of Economic Perspectives, 28(4), 99–120. https://doi.org/10.1257/jep.28.4.99
  • Bird, R. M., & Martinez-Vasquez, J. (2010).”Value Added Tax: Onward and Upward?”, http://eduart0.tripod.com/sitebuildercontent/sitebuilderfiles/vatonwardandupward.pdf 20 February 2015
  • Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2004). Societal Institutions and Tax Efforts in Developing Countries. Andrew Young School of Policy Studies, Georgia State University: Georgia, Atlanta. (Working Paper 04-06).
  • Bird, R., Martinez-Vazquez, J., & Torgler, B. (2006). Societal Institutions and Tax Effort in Developing Countries. In The Challenges of Tax Reform in the Global Economy (pp. 283–338). Springer.
  • Bird, M.-V., Martinez-Vazquez, Torgler, J., & Torgler, B. (2008). Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability. Economic Analysis and Policy, 38(1), 55–71. https://doi.org/10.1016/S0313-5926(08)50006-3
  • Boix, C. (2003). Democracy and redistribution. Cambridge University Press.
  • Brondolo, J. [et al.], 2008. Tax Administration Reform and Fiscal Adjustment: 235The case of Indonesia. IMF Working Paper, No. 08/129.
  • Castaneda, L., & Pardinas, J. (2012). Sub-national revenue mobilization in Mexico.
  • Cole, R., Dodis, Y., & Roughgarden, T. (2006). How much can taxes help selfish routing? Journal of Computer and System Sciences, 72(3), 444–467. https://doi.org/10.1016/j.jcss.2005.09.010
  • Cyan, M., Martinez-Vazquez, J., & Vulovic, V. (2013). Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?
  • Dioda, L. (2012). Structural Determinants of Tax Revenue in Latin America and the Caribbean, 1990-2009. Commission Económica para América Latina y el Caribe (CEPAL), 041.
  • Everest-Phillips, M., & Sandall, R. (2009). Linking Business Tax Reform withGovernance: How to Measure Success. Investment Climate in Practice, (2).
  • Fjeldstad, O. H. (2006). Corruption in tax administration: Lessons from institutional reforms in Uganda. In S. Rose-Ackerman (Ed.), International Handbook on the Economics of Corruption (pp. 484–511). Edward Elgar Publishing.
  • Garg, S., Goyal, A., & Pal, R. (2017). Why tax effort falls short of tax capacity in Indian states: A Stochastic Frontier Approach. Public Finance Review, 45(2), 232–259. https://doi.org/10.1177/1091142115623855
  • Good Speed, T., Martinez-Vazquez, J., & Zhang, L. (2011). Public policies and FDI location: Differences between developing and developed countries. Finanz Archiv: Public Finance Analysis. 67(2), 171–191.
  • Greene, W. H. (1980). Maximum likelihood estimation of econometric frontier functions. Journal of economics.
  • Greene, W. H. (1993). Econometric Analysis, Maxwell Macmillan International Publication Group.
  • Greene, W. H. (2004). Distinguishing between heterogeneity and inefficiency: Stochastic frontier analysis of the World Health Organization’s panel data on national health care systems. Health Economics, 13(10), 959–980. https://doi.org/10.1002/hec.938
  • Greene, W. H. (2005). “Fixed and Random Effects in Stochastic Frontier Models”, Journal of Productivity Analysis, 23, 7–32.
  • Gupta, R. (2008). Tax evasion and financial repression. Journal of Economics and Business, 60(6), 517–535. https://doi.org/10.1016/j.jeconbus.2007.10.002
  • Hassan, M. S., Mahmood, H., Tahir, M. N., Yousef Alkhateeb, T. T., & Wajid, A. (2021). Governance: A Source to Increase Tax Revenue in Pakistan. Complexity, 2021, 1–11. https://doi.org/10.1155/2021/6663536
  • Hwang, J. (2002). A Note on the Relationship between Corruption and Government Revenue. Journal of Economic Development, 27(2), 161–178.31.
  • ICRG. (2018). “International Country Risk Guide Index.” The PRS Group: New York.
  • Imam, P. A., & Jacobs, D. (2014). Effect of Corruption on Tax Revenues in theMiddle East. Review of Middle East Economics and Finance, 10(1), 1–24.
  • IMF. (2018). Domestic revenue mobilization and private investment, Sub-Saharan Africa regional economic outlook.
  • International, T. (2014). Tax Administration and Corruption TopicGuide.
  • Jha, S. (1999). Tax Evasion, Amnesty Schemes, and Black Income: Theory, Evidence, and Issues. India Development Report, 2000, 165–176.
  • Jondrow, J., Lovell, C. K., Materov, I. S., & Schmidt, P. (1982). On the estimation of technical inefficiency in the stochastic frontier production function model. Journal of Econometrics, 19(2–3), 233–238. https://doi.org/10.1016/0304-4076(82)90004-5
  • Junquera-Varela, R.-F., & Haven, B. (2018). Getting to 15 percent: Addressing the largest tax gaps. World Bank Blogs.
  • Kumbhakar, S. C. (1990). Production frontiers, panel data, and time-varying technical inefficiency. Journal of Econometrics, 46(1–2), 201–211.
  • Kumbhakar, S. C. (1991). The measurement and decomposition of cost-inefficiency: The translog cost system. Oxford Economic Papers, 43(4), 667–683. https://doi.org/10.1093/oxfordjournals.oep.a042023
  • Kumbhakar, S. C. (1993). Production risk, technical efficiency, and panel data. Economics Letters, 41(1), 11–16. https://doi.org/10.1016/0165-1765(93)90103-J
  • Kumbhakar, S. C., & Heshmati, A. (1995). Efficiency measurement in Swedish dairy farms: An application of rotating panel data, 1976-88. American Journal of Agricultural Economics, 77(3), 660–674. https://doi.org/10.2307/1243233
  • Kumbhakar, S. C., & Hjalmarsson, L. (1995). Labour? use efficiency in Swedish social insurance offices. Journal of Applied Econometrics, 10(1), 33–47. https://doi.org/10.1002/jae.3950100104
  • Kumbhakar, S. C., Lien, G., & Hardaker, J. B. (2014). Technical efficiency in competing panel data models: A study of Norwegian grain farming. Journal of Productivity Analysis, 41(2), 321–337. https://doi.org/10.1007/s11123-012-0303-1
  • Langford, B., & Ohlenburg, T. (2016). Tax revenue potential and effort: An empirical investigation. In International Growth Center (IGC) pp (pp. 1–30).
  • Martinez-Vazquez, J., McLure, C., & Vaillancourt, F. (2006). Revenues and expenditures in an intergovernmental framework. Perspectives on fiscal federalism, World Bank Publications.
  • Meeusen, W., & van Den Broeck, J. (1977). Efficiency estimation from Cobb-Douglas production functions with composed error. In International economic review (pp. 435–444).
  • Mikesell, J. L. 2002. Tax expenditure budgets, budget policy, and tax policy: Confusion in the states. Public Budgeting <html_ent Glyph=“@amp;” Ascii=“&”/> Finance, 22(4), 34–51. https://doi.org/10.1111/1540-5850.00088.
  • Moore, M., & Prichard, W. (2020). How Can Governments of Low-IncomeCountries Collect More Tax Revenue?. https://doi.org/10.1007/978-3-030-37595-9_4
  • Nawaz, F. (2010). Exploring the Relationships between Corruption and TaxRevenue. In U4 Helpdesk.
  • Ndiaye, M. B. O., & Korsu, R. D. (2014). Tax Effort in ECOWAS Countries. In D. Seck (Ed.), Regional Economic Integration in West Africa. Advances in African Economic, Social and Political Development. Springer.
  • Olken, B. A., Pande, R., & Dragusanu, R. (2011). Governance review paper: J-PAL governance initiative. In Rep., Abdul Latif Jameel Poverty Action Lab, Cambridge, MA.
  • Olowu, D., & Wunsch, J. S. (eds.) (2004) Local Governance in Africa: The Challenges of Democratic Decentralization, London and Boulder: Lynne Rienner
  • Pessino, C. A., & Fenochietto, R. (2010).“DeterminingCountries’Taxeffort”, Hacienda Pública Española, RevistadeEconomía Pública, Vol.195, pp.61-68.
  • Pessino, C., & Fenochietto, R. (2013). “UnderstandingCountries’TaxEffort”, IMF Working Paper 13/244 (Washington: InternationalMonetaryFund).
  • Pitt, M. M., & Lee, L. F. (1981). The measurement and sources of technical inefficiency in the Indonesian weaving industry. Journal of Development Economics, 9(1), 43–64. https://doi.org/10.1016/0304-3878(81)90004-3
  • Rahman, A. (2009). Tackling Corruption Through Tax Administration Reform. Investments Climate In Practise, (3).
  • Smoke, P. (ed.). (2003). ‘Decentralization and Local Governance in Africa’, Public Administration and Development (Vol. 23.1).
  • Stevenson, R. (1980). “Likelihood Functions for Generalized Stochastic Frontier Estimation”, Journal of Econometrics, 13, 58–66.
  • Syadullah, M. (2015). Governance and Tax Revenue in Asean Countries. Journal of Social and Development Sciences, 6(2), 76–88. https://doi.org/10.22610/jsds.v6i2.845
  • Tsionas, E. G., & Kumbhakar, S. C. (2014). Firm heterogeneity, persistent and transient technical inefficiency: A generalized true random effects model. Journal of Applied Econometrics, 29(1), 110–132. https://doi.org/10.1002/jae.2300
  • Wang, H.-J., & Schmidt, P. (2002). One-step and two-step estimation of the effects of exogenous variables on technical efficiency levels. Journal of Productivity Analysis, 18(2), 129–144. https://doi.org/10.1023/A:1016565719882
  • Wittman, D. (1989). Why democracies produce efficient results. Journal of Political Economy, 97(6), 1395–1424. https://doi.org/10.1086/261660