建设时间:这对收入动员有影响吗?

R. Chami, Elorm Darkey, Oral H. Williams
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引用次数: 0

摘要

我们使用2000年至2018年115个国家的独特数据集和5年非重叠平均值来探索技术援助对收入动员的影响。据作者所知,这是第一次为确定技术援助与税收改善之间的直接关系所做的努力。本文发现,技术援助显著且积极地增加了税收收入。人均收入和开放程度均对提高税收比率有积极作用,与文献研究结果一致。动态估计还揭示了技术援助、人均收入、开放度和税收之间的长期关系。这一结果进一步强调,建设能力和机构韧性需要时间。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A Time to Build: Does Ta Matter for Revenue Mobilization?
We use a unique data set for 115 countries, from 2000–18, and 5-year non-overlapping averages to explore the impact of technical assitance on revenue mobilization. To the authors’ knowledge this is the first such effort to determine a direct relationship between technical assistance and the improvement in tax revenues. The paper finds that technical assistance significantly and positively increases tax revenues. Both income per capita and openness were found to positively improve the tax ratio in line with findings in the literature. Dynamic estimations also uncovered a long-run relationship among technical assistance, income per capita, openness, and tax revenues. This result further underscores that it takes time to build capacity and institutional resilience.
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