Internal Conflicts and the Moderating Role of Property Rights in Sub-Saharan Africa: Implications for Property Taxation
Tiemele Aristide Affroumou,
Isaac Amedanou
Abstract:We investigate the implications of internal conflicts for property tax revenues and highlight the moderating role of property rights in Sub-Saharan African countries over the period 1996 to 2019. Estimates based on fixed-effects regressions indicate that internal conflicts reduce property tax revenues, and property rights play a moderating role in the influence of internal conflicts on property tax revenues. Specifically, when property rights are clearly defined, the effect of internal conflicts is quantitativ… Show more
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