Tax collection in developing countries: new evidence on Semi-autonomous Revenue Agencies (SARAs)

von Haldenwang, Christian / Armin von Schiller / Melody Garcia
Externe Publikationen (2014)

published on The Journal of Development Studies DOI:10.1080/00220388.2013.875534

Information

Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state–taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning.

Über die Autoren

Haldenwang, Christian von

Politikwissenschaftler

Christian von Haldenwang

Schiller, Armin von

Politikwissenschaftler

Armin von Schiller

Weitere Expertinnen/Experten zu diesem Thema

Berensmann, Kathrin

Ökonomin 

Breuer, Anita

Politikwissenschaftlerin 

Dafe, Florence

Sozialwissenschaftlerin 

Houdret, Annabelle

Politikwissenschaftlerin 

Koch, Svea

Sozialwissenschaftlerin 

Leininger, Julia

Politikwissenschaftlerin 

Lindenberg, Nannette

Ökonomin 

Mehl, Regine

Politikwissenschaftlerin 

Messner, Dirk

Politikwissenschaftler 

Wolff, Peter

Ökonom 

Keil, Jonas

Ökonom 

Baumann, Max-Otto

Politikwissenschaftler 

Dick, Eva

Soziologin und Raumplanerin 

Hilbrich, Sören

Ökonom 

Nowack, Daniel

Politikwissenschaftler 

El-Haddad, Amirah

Ökonomin 

Ohnesorge, Jan

Ökonom 

Sommer, Christoph

Ökonom 

Gudibande, Rohan

Ökonom 

Kontakt

Cornelia Hornschild (Publikationsstelle)

Andrea Ueding (Bibliothek und Publikationen / Anfragen)