{ "item_title" : "Tax Revenue Performance, Shadow Economy and Growth of Ethiopia", "item_author" : [" Cherinet Bariso "], "item_description" : "Doctoral Thesis / Dissertation from the year 2026 in the subject Business economics - Economic and Social History, grade: Post Graduate, Ethiopian Civil Service University (Institute of Finance, Management and Development), course: Economics, language: English, abstract: Understanding the interaction between tax revenue performance, the shadow economy, and economic growth is critical for sustainable development in Ethiopia. This study investigates the nexus among tax revenue performance, the shadow economy, and economic growth in Ethiopia over the period 1983 2024 using Vector Error Correction Models (VECM), Dynamic ARDL bounds testing, and Partial Least Squares Structural Equation Modeling (PLS SEM). The analysis focuses on four interrelated ob jectives: (i) identifying the determinants of tax revenue performance, (ii) examining the growth effects of the shadow economy, (iii) analyzing the drivers behind the relative size of the shadow economy, and ( evaluating the conditional role of taxation in shaping economic growth outcomes. The findings on the determinants of tax revenue performance reveal that GDP per capita exerts a positive but statistically insignificant effect in the short run, consistent with the concept of tax buoyancy, whereby inc reases in income do not immediately translate into higher tax revenue. In the long run, however, GDP per capita positively and significantly affects tax revenue performance (approximately +0.25%), supporting Wagner's Law, which posits that economic develop ment expands the fiscal capacity of the state. Tax burden reduces compliance and revenue performance in the short run, but its long run positive effect (+0.29%) suggests the presence of a fiscal adjustment mechanism consistent with Laffer Curve intuition. Foreign direct investment (FDI) shows no immediate contribution to tax revenue, yet generates significant long run gains (+0.72%), reflecting the predictions of Endogenous Growth Theory regarding capital accumulation an", "item_img_path" : "https://covers4.booksamillion.com/covers/bam/3/38/919/943/3389199438_b.jpg", "price_data" : { "retail_price" : "72.90", "online_price" : "72.90", "our_price" : "72.90", "club_price" : "72.90", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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