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Tax Innovations and...
Tax Innovations and Public Revenues in Africa
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- Ahlerup, Pelle, 1977 (author)
- Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics
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Baskaran, Thushyanthan, 1980 (author)
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- Bigsten, Arne, 1947 (author)
- Gothenburg University,Göteborgs universitet,Centrum för globalisering och utveckling (GCGD),Institutionen för nationalekonomi med statistik,Gothenburg Centre for Globalization and Development (GCGD),Department of Economics
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(creator_code:org_t)
- 2015-06-15
- 2015
- English.
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In: Journal of Development Studies. - : Informa UK Limited. - 0022-0388 .- 1743-9140. ; 51:6, s. 689-706
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Abstract
Subject headings
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- 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.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Keyword
- Africa
- tax revenues
- Value added tax
- Autonomous revenue authorities
Publication and Content Type
- ref (subject category)
- art (subject category)
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