| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
VARIABLES | Total tax/ GDP | Total tax/ GDP | Direct tax/GDP | Direct tax/GDP | Indirect tax/GDP | Indirect tax/GDP | Trade taxes/GDP | Trade taxes/GDP |
| FMOL | DOLS | FMOL | DOLS | FMOL | DOLS | FMOL | DOLS |
Urban Population | 0.307* | 0.296* | 0.297* | 0.342* | 0.066 | 0.087* | 0.187* | 0.156** |
| (0.070) | (0.09) | (0.064) | (0.067) | (0.055) | (0.062) | (0.073) | (0.076) |
GDP per capita | 2.51* | 1.854* | −0.574 | −0.663*** | 0.633** | 0.642** | 0.784** | 0.501 |
| (0.46) | (0.519) | (0.387) | (0.376) | (0.330) | (0.343) | (0.441) | (0.448) |
Debt/GNI | −0.510** | −0.140** | −0.063 | −0.058 | −0.209* | −0.219* | 0.540* | 0.138** |
| (0.06) | (0.074) | (0.055) | (0.053) | (0.047) | (0.049) | (0.059) | (0.052) |
Foreign aid | 0.15** | 0.282 | −0.208 | 0.232 | 0.105 | 0.124 | 0.241 | 0.178 |
| (0.207) | (0.264) | (0.172) | (0.191) | (0.147) | (0.175) | (0.197) | (0.211) |
Exchange rate | −1.388* | −1.433* | −0.981* | −0.638** | −1.157* | −1.069* | 1.073* | 0.895** |
| (0.412) | (0.475) | (0.343) | (0.344) | (0.292) | (0.314) | (0.393) | (0.395) |
ATR | 0.180*** | 0.085 | 0.017 | 0.013 | 0.151* | 0.104** | 0.350** | 0.343** |
| (0.093) | (0.083) | (0.078) | (0.060) | (0.066) | (0.055) | (0.178) | (0.181) |
ATR squared | −0.97*** | −0.464 | −0.295 | −0.229 | −0.066** | −0.425** | −0.012** | −0.012 |
| (0.510) | (0.471) | (0.425) | (0.341) | (0.362) | (0.311) | (0.070) | (0.007) |
Inflation | −0.028* | −0.023* | −0.127* | −0.014** | −0.013* | 0.010 | 0.007 | 0.067 |
| (0.008) | (0.008) | (0.006) | (0.006) | (0.001) | (0.006) | (0.011) | (0.048) |
Agriculture | −0.005** | −0.051** | −0.023** | −1.016 | −0.010 | −0.004 | −0.014 | −0.09 |
| (0.017) | (0.019) | (0.014) | (0.014) | (0.012) | (0.013) | (0.017) | (0.018) |
Government effectiveness | −2.365* | −2.002* | 0.213 | −0.335 | −0.047 | −0.167 | −0.590 | −0.856 |
| (0.613) | (0.735) | (0.510) | (0.533) | (0.434) | (0.486) | (0.578) | (0.644) |
Rule of law | −0.136 | 0.278 | 0.543 | 1.055* | 0.134 | 0.315* | −1.581* | −1.276** |
| (0.558) | (0.714) | (0.464) | (0.518) | (0.395) | (0.472) | (0.523) | (0.032) |
Political Stability | 0.065 | −0193 | −0.560** | −0.420** | −0.151 | −0.193 | 0.200 | 0.253 |
| (0.340) | (0.317) | (0.283) | (0.230) | (0.241) | (0.210) | (0.323) | (0.270) |
Regulatory Quality | −0.395 | −0.328 | −1.024** | −0.903 | −2.271* | −1.942** | −0.201 | −0.060 |
| (0.634) | (0.798) | (0.528) | (0.579) | (0.449) | (0.527) | (0.567) | (0.629) |
Control of corruption | 1.555* | 1.221* | 0.493 | 0.275 | 1.397* | 1.258** | 1.033 | 0.834** |
| (0.410) | (0.470) | (0.341) | (0.341) | (0.290) | (0.311) | (0.350) | (0.368) |
R-squared | 94.3 | 94.3 | 93.1 | 92.8 | 0.822 | 83.8 | 73.0 | 73.4 |