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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.
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https://hal.archives-ouvertes.fr/hal-03089935
Contributor : Ali Compaore <>
Submitted on : Tuesday, December 29, 2020 - 12:30:05 AM
Last modification on : Tuesday, February 23, 2021 - 9:40:02 AM

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Ali Compaoré. Access-for-all to Financial Services: Non-resources Tax Revenue-harnessing Opportunities in Developing Countries. 2020. ⟨hal-03089935⟩

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