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| Safa Meddeb, Imed Harbaoui and Anis Bouabid |
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| ''A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship'' |
| ( 2025, Vol. 45 No.2 ) |
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| Over the past two decades, increasing attention has been given to the mobilization of tax revenues in developing countries. Numerous empirical studies have investigated the impact of economic, structural, institutional, and social factors on public revenues, with a strong focus on corruption. This article contributes to the literature by distinguishing between various types of corruption and examining their nonlinear relationships with tax revenue. By utilizing disaggregated V-Dem indicators for corruption, and applying a dynamic GMM approach to address the endogeneity of corruption, the article also examines macroeconomic determinants of tax revenue mobilization in 122 middle- and low-income countries from 1990 to 2017. The findings demonstrate that corruption has a nonlinear relationship, shaped by both its scale and nature.
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| Keywords: Disaggregated corruption, tax revenue mobilization, GMM, developing countries, nonlinearity .
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JEL: E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General
H2 - Taxation, Subsidies, and Revenue: General |
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| Manuscript Received : Sep 23 2024 | | Manuscript Accepted : Jun 30 2025 |
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