NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Tax Revenue Trends in Asia and Latin America: A Comparative Analysis

Joshua Aizenman, Yothin Jinjarak, Jungsuk Kim, Donghyun Park

NBER Working Paper No. 21755
Issued in November 2015
NBER Program(s):International Finance and Macroeconomics

We take stock of and compare tax revenue trends in Asia and Latin America. The tax revenues to GDP ratios increased significantly in both regions in the 2000s, although they remain visibly below European levels. Our analysis portrays a complex picture of the tax collection challenges facing developing countries. Overall, there remains sizable heterogeneity in the revenue performance of developing countries, and across regions. While progress has been made, the gap between the advanced economies and developing countries suggests ample room for future fiscal developments, and for more disaggregated studies of the tax mobilization challenges facing developing countries in the aftermath of the global financial crisis.

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Document Object Identifier (DOI): 10.3386/w21755

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