Front Matter Page
Fiscal Affairs Department
Contents
ABSTRACT
I. INTRODUCTION
II. STYLIZED FACTS
III. EMPIRICAL ANALYSIS
IV. CASE STUDIES
A. Liberia
B. Malawi
C. Nepal
D. Solomon Islands
V. POLICY LESSONS AND CONCLUSIONS
REFERENCES
BOXES
1. Tax Revenue after the Ebola Outbreak in Guinea, Liberia, and Sierra Leone
2. General Institutions and Revenue-Specific Institutions
FIGURES
1. Tax Revenues in Fragile Country States and Developing Countries
2. Tax Revenues by Type
3. Tax Revenues by Income Level in Fragile and Non-Fragile Country States
4. Tax Revenues in Fragile Country States
5. Recovery of Tax Revenues in Fragile Country States
6. Cross-Section Correlation Between General Institutions and Revenue Institutions
7a. Liberia: Tax Revenues
Figure 7b. Liberia: Institutional Indicators
7c. Liberia: Tax Revenues by Type
8a. Malawi: Tax Revenues
8b. Malawi: Institutional Indicators
8c. Malawi: Tax Revenues by Type
9a. Nepal: Tax Revenues
9b. Nepal: Institutional Indicators
9c. Nepal: Tax Revenues by Type
10a. Solomon Islands: Tax Revenues
10b. Solomon Islands: Institutional Indicators
10c. Solomon Islands: Tax Revenues by Type
TABLES
1. Fragile and Conflict-Affected States Achieving Large Tax Increases
2. Empirical Results on Tax Revenues (Fixed Effect)
APPENDICES
I. Fragile Country States by Income Groups
II. Statistical Summary
III. Empirical Results on Tax Revenues with Interaction Terms (Fixed Effect Model)