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- Ahlerup, Pelle, 1977, et al.
(författare)
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Tax Innovations and Public Revenues in Africa
- 2015
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Ingår i: Journal of Development Studies. - : Informa UK Limited. - 0022-0388 .- 1743-9140. ; 51:6, s. 689-706
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Tidskriftsartikel (refereegranskat)abstract
- We study the effect of two tax innovations – value added taxes (VAT) and autonomous revenue authorities (ARA) – on tax revenues in sub-Saharan Africa. The dataset consists of 47 countries over 1980–2010. We find that VATs have no effect on total tax revenues, neither in the short- nor in the long-run. ARAs lead to higher tax revenues in the short- and medium-run, but the effect dissipates over time. The main conclusion is that tax innovations are not a panacea to overcome the revenue shortages in African countries, but they are helpful in the short- and medium-run.
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