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http://ssrn.com/abstract=2003778
 
 

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Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries


Sulaiman D. Muhammad


Federal Urdu University of Arts Science & Technology

Qazi Masood Ahmed


University of Karachi

February 12, 2010

European Journal of Social Sciences, Vol. 13, No. 3, p. 408, 2010

Abstract:     
The purpose of this paper is to find the determinant of tax buoyancy of developing countries. We have used 25 countries cross section data for the year 1998 to 2008 and used pooled least square method for result analysis. The result shows that import, manufacturing sector, services sector, monetization and budget deficit influence positively the tax buoyancy while growth in grants impact negatively on tax buoyancy. The growth of agriculture sector has insignificant impact on tax buoyancy in case of developing countries because they are not taxed or under taxed.

Number of Pages in PDF File: 7

Keywords: Developing countries, Tax buoyancy

JEL Classification: O57, H29

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Date posted: February 13, 2012  

Suggested Citation

Muhammad, Sulaiman D. and Ahmed, Qazi Masood, Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries (February 12, 2010). European Journal of Social Sciences, Vol. 13, No. 3, p. 408, 2010. Available at SSRN: http://ssrn.com/abstract=2003778

Contact Information

Sulaiman D. Muhammad (Contact Author)
Federal Urdu University of Arts Science & Technology ( email )
Sector G-7/1, Main University Road
Gulshan-e-Iqbal
Karachi, Sindh 744000
Pakistan
Qazi Masood Ahmed
University of Karachi ( email )
University Road
Karachi, Sindh 75270
Pakistan
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