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Impact of export upgrading on tax revenue in developing and high-income countries

Références

  • publications
  • 2017
  • Editeur : Routledge
  • publié Oxford Development Studies
  • 20 p.
  • Référence : 2017.13
  • Auteur(s) : GNANGNON [S.K.] , BRUN [J-F]
    Abstract / Résumé : Empirical studies usually analyse the relationship between an economy’s trade sector and tax revenue in developing countries through the e ect of trade liberalization on tax revenue. This paper takes a di erent angle by examining the impact of export upgrading strategies (export diversi cation and improvement in export quality) on non-resource tax revenue. The panel data-set covers a sample of 172 countries, including both developed and developing countries, spanning the period 1980–2010. The analysis is conducted both on the entire sample and sub-samples. The ndings indicate that export product upgrading exerts a positive and signi cant e ect on non-resource tax revenue, including for the sub-samples considered, with the exception of low-income countries for which we observe mixed results. Moreover, countries which upgrade their export products in a context of trade openness consistently experience higher non-resource tax revenue, both in the short and long term.