NBER

Jungsuk Kim

Institute of International and Area Studies
Sogang University
35 Baekbeom-Ro, Shin shu dong
Mapo-gu, Seoul 04107, Korea

E-Mail: iias7@sogang.ac.kr
Institutional Affiliation: Sogang University

NBER Working Papers and Publications

November 2015Tax Revenue Trends in Asia and Latin America: A Comparative Analysis
with Joshua Aizenman, Yothin Jinjarak, Donghyun Park: w21755
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.

Published: Joshua Aizenman & Yothin Jinjarak & Jungsuk Kim & Donghyun Park, 2019. "Tax Revenue Trends in Latin America and Asia: A Comparative Analysis," Emerging Markets Finance and Trade, vol 55(2), pages 427-449.

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