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Tax Innovations and Public Revenues in Africa

Ahlerup, Pelle, 1977 (author)
Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics
Baskaran, Thushyanthan, 1980 (author)
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
 (creator_code:org_t)
2015-06-15
2015
English.
In: Journal of Development Studies. - : Informa UK Limited. - 0022-0388 .- 1743-9140. ; 51:6, s. 689-706
  • Journal article (peer-reviewed)
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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