مجلة الباحث
Volume 20, Numéro 1, Pages 27-34
2020-12-28
Authors : Damani Mohamed Abderaouf . Bechrair Omrane .
This paper aims at analyzing the possible effect of corruption on the relationship between taxation and economic growth in developing countries. In order to empirically investigate this relationship, we used a dynamic panel data models with a dataset of 70 developing countries over the period 1996-2016. To deal properly with dynamic panel models, we used the Generalized Method of Moments (GMM) estimator. Our findings are based on a non-parametric analysis as well as an econometric investigation, the non-parametric analysis supports the assumption of a non-linear relationship between taxation and growth. Regarding the econometric investigation, our results from GMM estimation show that the more countries are corrupt, the stronger harmful impact of taxation on economic growth.
Corruption ; Growth ; Taxation ; Developing Countries ; GMM
بوسالم أحلام
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عابد يوسف
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ص 117-132.
Yahia Zeghoudi
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pages 74-88.
Said Houari Amel
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pages 257-268.
Ouail Miloud
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Haidouchi Achour
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Behiani Ridha
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pages 01-12.
ستي سيد أحمد
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بن نحي أيمن صلاح
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ص 56-71.