DO INTERNATIONAL REMITTANCES AFFECT THE LEVEL AND THE VOLATILITY OF GOVERNMENT TAX REVENUES?

被引：16

作者：

Ebeke, Christian Hubert ^{[1
]}

机构：

[1] Int Monetary Fund, Washington, DC 20431 USA

来源：

JOURNAL OF INTERNATIONAL DEVELOPMENT | 2014年 / 26卷 / 07期

关键词：

remittances; VAT; tax revenue; tax revenue instability; PANEL-DATA; INSTABILITY; POVERTY; TARIFF; BIAS;

D O I：

10.1002/jid.2979

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

This paper examines whether international remittance inflows expand fiscal space in receiving through their positive effects on the level and the stability of government tax revenues. It investigates whether these effects of remittances are conditional on the presence of a value added tax (VAT). Using a large sample of countries, and even after factoring in the endogeneity of remittances and the VAT adoption, this study highlights that remittance inflows increase the level and the stability of government tax revenue ratio in presence of a VAT. Copyright (C) 2013 John Wiley & Sons, Ltd.

引用

页码：1039 / 1053

页数：15

共 37 条

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[2]

Abdih Y., 2012, IMF WORKING PAPERS

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