Access-for-all to Financial Services: Non- resources Tax Revenue-harnessing Opportunities in Developing Countries - Archive ouverte HAL Access content directly
Preprints, Working Papers, ... Year : 2020

Access-for-all to Financial Services: Non- resources Tax Revenue-harnessing Opportunities in Developing Countries

Abstract

Financial inclusion refers to access to and use of formal financial services by individuals and businesses and the literature unambiguously documented that access-for-all to financial services is conducive to important economic and development outcomes. In this paper, we particularly investigate the impact of financial inclusion on non-resources tax revenue in developing countries. Based on a sample of 63 developing countries over the period 2004-2017 and drawing on the dynamic generalized method of moments (GMM), the paper finds that greater access to financial services captured by the number of ATMs per 100,000 adults increases government non-resources tax-to-GDP ratio, and this result is driven by households consumption and business expansion. Our findings provide insights on tax resources-harnessing opportunities from implementing and promoting financial inclusion policies for developing economies. JEL Codes: G21; H20; O11; O23.
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Dates and versions

hal-02901664 , version 1 (17-07-2020)

Identifiers

  • HAL Id : hal-02901664 , version 1

Cite

Ali Compaore. Access-for-all to Financial Services: Non- resources Tax Revenue-harnessing Opportunities in Developing Countries. 2020. ⟨hal-02901664⟩
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