| (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 | 0.0329 | −0.00408 | 0.00159 | 0.0156 | −0.0024 | −0.0361 | 0.0493 | 0.0704 |
| (0.0385) | (0.0647) | (0.0408) | (0.0702) | (0.0227) | (0.0411) | (0.0333) | (0.0700) |
GDP per capita | 2.290* | 2.183* | 1.393* | 1.805* | 0.769* | 0.765** | −0.576* | −1.113** |
| (0.233) | (0.505) | (0.247) | (0.549) | (0.138) | (0.321) | (0.202) | (0.547) |
Debt/GNI | −0.0851 | −0.179 | −0.0119 | 0.130 | −0.0961** | 0.0224 | 0.172* | 0.149 |
| (0.0647) | (0.181) | (0.0685) | (0.197) | (0.0382) | (0.115) | (0.0561) | (0.196) |
Foreign aid | 0.172 | 0.756*** | −0.0226 | −0.0769 | 0.00766 | 0.0388 | 0.211 | 0.579 |
| (0.232) | (0.426) | (0.246) | (0.463) | (0.137) | (0.271) | (0.201) | (0.461) |
Exchange rate | −0.22*** | −0.511*** | −0.385* | −0.492 | −0.129*** | −0.118 | 0.613* | 0.871* |
| (0.126) | (0.277) | (0.133) | (0.300) | (0.0744) | (0.176) | (0.109) | (0.299) |
Trade ratio to GDP | 0.0390* | 0.0513*** | 0.028* | 0.010* | 0.0268* | 0.0396** | 0.016* | 0.015* |
| (0.0109) | (0.0274) | (0.008) | (0.006) | (0.00646) | (0.0174) | (0.007) | (0.006) |
Inflation | −0.0140 | 0.00407 | −0.0155 | −0.0142 | −0.0106 | −0.00652 | 0.007 | 0.067 |
| (0.0127) | (0.0445) | (0.0135) | (0.0483) | (0.00750) | (0.0283) | (0.011) | (0.048) |
Agriculture | −0.095* | −0.0691 | −0.0676* | −0.105*** | −0.0374* | −0.0438 | −0.0221 | −0.0523 |
| (0.0205) | (0.0528) | (0.0217) | (0.0574) | (0.0121) | (0.0336) | (0.0177) | (0.0572) |
Government effectiveness | −3.606* | −4.571** | −0.870 | −0.186 | −0.566 | −0.0779 | −0.431 | 0.657 |
| (0.803) | (1.832) | (0.851) | (1.990) | (0.474) | (1.163) | (0.696) | (1.983) |
Rule of law | −0.846 | −0.205 | −0.851 | −0.699 | 0.100 | −0.286 | −0.411 | −2.327 |
| (0.801) | (1.768) | (0.849) | (1.921) | (0.473) | (1.123) | (0.694) | (1.913) |
Political Stability | 0.286 | 0.625 | −0.0123 | −0.281 | −0.162 | 0.220 | −0.112 | 0.533 |
| (0.355) | (0.837) | (0.376) | (0.909) | (0.210) | (0.532) | (0.308) | (0.906) |
Regulatory Quality | 1.585* | 2.365** | −0.146 | −1.356 | −0.417 | −0.626 | 1.196* | 1.944* |
| (0.482) | (1.056) | (0.511) | (1.148) | (0.285) | (0.671) | (0.418) | (1.143) |
Control of corruption | 1.419* | 1.709** | 0.554 | 0.701 | 0.777* | 0.722 | −0.0427 | −0.478 |
Inflation | (0.352) | (0.723) | (0.372) | (0.786) | (0.208) | (0.459) | (0.305) | (0.783) |
R-squared | 0.843 | 0.966 | 0.615 | 0.912 | 0.686 | 0.906 | 0.555 | 0.781 |