GSTITGraduate School of Telecommunication and Information Technology (Addis Abeba, Ethopia)
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The coefficient of the variable for general sales tax, GSTit, is significant at 5% level and carries the right sign, but its size is small and does not correspond with the usually observed higher proportion of indirect taxes in total tax revenue of the developing countries.
The results for the remaining three variables, GSTit, Yit and Init, closely conform with those listed in Table 2 (a).
However, the size of the coefficient of GSTit, 0.15, is two and a half time larger than the corresponding figure reported in Table 2(a), suggesting that every one dollar increase in general sales tax increases the domestic tax revenue by about 15 cents.