Economic Impact of Tax Reforms in Developing Economies: Analyzing Growth, inequalities, Revenue, and Policy Moderators

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Literature review analyzes tax reforms' effects on revenue mobilization and inequality in developing economies, indicating key policy issues.

Tax reforms can significantly increase domestic revenue mobilization and drive economic growth, but disparities persist.
The study reviewed 56 publications from 1943 to 2025, focusing on tax policy results and their social impacts.
Using a Traditional Literature Review approach, the analysis highlights gaps in reform type disaggregation and local government research.
Strong institutions and digital systems enhance the effectiveness of tax strategies, suggesting areas for policy improvement.

Peprah et al. (2025) studied this question.

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Literature review analyzes tax reforms' effects on revenue mobilization and inequality in developing economies, indicating key policy issues.