Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries

European Journal of Social Sciences, Vol. 13, No. 3, pp. 408-418, 2010

7 Pages Posted: 4 Apr 2010

See all articles by Qazi Masood Ahmed

Qazi Masood Ahmed

University of Karachi

Sulaiman D. Muhammad

Federal Urdu University of Arts Science & Technology

Multiple version iconThere are 2 versions of this paper

Date Written: April 3, 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.

Keywords: Developing Countries, Tax Buoyancy

JEL Classification: O57, H29

Suggested Citation

Ahmed, Qazi Masood and Muhammad, Sulaiman D., Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries (April 3, 2010). European Journal of Social Sciences, Vol. 13, No. 3, pp. 408-418, 2010, Available at SSRN: https://ssrn.com/abstract=1583943

Qazi Masood Ahmed

University of Karachi ( email )

University Road
Karachi, PA Sindh 75270
Pakistan

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

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
594
Abstract Views
2,655
rank
36,426
PlumX Metrics