Volume 20, Issue 14 (2012)                   J Tax Res 2012, 20(14): 229-248 | Back to browse issues page

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Sadeghi S K. The Effects of Control of Corruption and Government Effectiveness Indices on Tax Revenue: The Case of Upper Middle Income Countries. J Tax Res. 2012; 20 (14) :229-248
URL: http://taxjournal.ir/article-1-62-en.html
Faculty Member of Economics, University of Tabriz , seyedghi@yahoo.com
Abstract:   (8436 Views)
The study of main determinants of tax revenue especially the structural and institutional ones is the important issue in macroeconomics literature. For this, the main objective of this paper is to investigate the impact of control of corruption and government effectiveness indices on tax revenue in upper middle income countries over the 1990-2009. In this paper, we used the dynamic panel data approach and GMM method for model estimation. The empirical results of study shows that control of corruption and government effectiveness indices have positive and significant effects on tax revenue in these countries. Moreover, the trade openness, the share of industry sector's value added and per capita income have positive and significant effect on tax revenue.
Full-Text [PDF 198 kb]   (2017 Downloads)    
Type of Study: Research |
Received: 2012/05/26 | Accepted: 2012/09/19 | Published: 2014/03/7

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