(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