Tax Effort in Sub-Saharan Africa

Stotsky, Janet Gale; WoldeMariam, Asegedech

doi:10.2139/ssrn.882633

Cited by 30 publications

(20 citation statements)

References 3 publications

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“…The finding that lower growth is associated with higher deficits is consistent with the tax-smoothing argument and acyclical government spending pattern, 55 that is, countries tend to build surpluses during booms and run deficits during downturns. The finding that deficit in creases with the share of agriculture in GDP is consistent with cross country empirical models of tax structure where the presence of agri culture (a hard-to-tax sector) constrains the ability of governments to raise revenues (Tanzi, 1987;Stotsky and WoldeMariam, 1997).56 The results further indicate that the longer a country lived under a central planning system, the higher its subsequent deficit. This result reflects the difficulties faced by a country with an entrenched command econ-531deally, a measure of government debt (domestic as well as external) is more satis fac tory, but domestic data are not available for many transition economies.…”

Section: Due Tosupporting

confidence: 72%

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Governance, Corruption, and Economic Performance

Gupta¹,

Abed²

2002

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Until the 1980s, scholarly research on corruption was largely confined to the fields of sociology, political science, history, public administra tion, and criminal law. Since then, economists have also turned their interest to this topic, largely on account of its increasingly evident link to economic performance. Much of the early research1 focused on weaknesses in public institutions and distortions in economic policies that gave rise to rent seeking by public officials and the incubation of corrupt practices. It also highlighted some positive effects of corrup tion, which were discounted in the subsequent literature.Since the early 1990s, there has been a virtual explosion of acade mic writing on the economics of corruption. The initial thrust for this work came from the transformation of the socialist economies of the

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Section: Due Tosupporting

confidence: 72%

“…for example, Heller (1975), Ta nzi (1981, Farhadian-Lorie and Katz (1989), Leuthold (1991), Nashashibi andBazzoni (1994), and Stotsky and Wa lde Mariam ( 1997). Stotsky and WoldeMariam ( 1997) provide a survey of previous empirical work.…”

Section: Conclusion and Policy Impl Icationsmentioning

confidence: 99%

Governance, Corruption, and Economic Performance

Gupta¹,

Abed²

2002

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“…Trade openness refers to the volume of international trade in the GDP. Substantial increase in trade volume makes it more amenable to taxation through domestic consumption and corporate profits (Chelliah et al, 1975;Leuthold, 1991;Tanzi, 1992;Stotsky and WoldeMariam, 1997;Stotsky and WoldeMariam, 2006;Pessino and Fenochietto 2010;Gnangnon and Brun, 2018).…”

Section: Eq[1]mentioning

confidence: 99%

Access-for-all to financial services: Non-resources tax revenue-harnessing opportunities in developing countries

Compaoré

2022

The Quarterly Review of Economics and Finance

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“…To estimate the effect of poverty on tax revenue performance, we draw from the extensive literature on the structural determinants of public revenue performance (e.g., Agbeyegbe et al, 2006; Bahl, 2003; Baunsgaard & Keen, 2010; Brun et al, 2010, 2015; Crivelli & Gupta, 2014; Ebrill et al, 1999; Ghura, 1998; Gupta, 2007; Khattry & Rao, 2002; Stotsky & WoldeMariam, 1997; Thomas & Treviño, 2013) and postulate the following model: …”

Section: Empirical Modelmentioning

confidence: 99%

“…There exists a wealth of studies on the macroeconomic determinants of public revenue, particularly in developing countries (See, for example, Agbeyegbe et al, 2006; Bahl, 2003; Baunsgaard & Keen, 2010; Brun et al, 2011, 2015; Crivelli & Gupta, 2014; Ebrill et al, 1999; Ghura, 1998; Gupta, 2007; Khattry & Rao, 2002; Stotsky & WoldeMariam, 1997; Thomas & Treviño, 2013). For policymakers in developing countries, mobilizing higher public revenue is key for achieving development objectives, the chief of which being to reduce, and ultimately eliminate poverty.…”

Section: Introductionmentioning

confidence: 99%

Does Poverty Matter for Tax Revenue Performance in Developing Countries?

Gnangnon

2021

South Asian Journal of Macroeconomics and Public Finance

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This article explores the effect of poverty on tax revenue performance (tax revenue share), using an unbalanced panel data set of 102 developing countries over the period from 1996 to 2015. Based on the two-step system generalized methods of moments (GMM) approach, the empirical analysis shows that higher poverty rates significantly reduce tax revenue performance in developing countries. However, the magnitude of this negative effect is lower in least developed countries (LDCs) than in other countries of the sample. The analysis has also revealed that the tax revenue performance effect of poverty depends on the level of household consumption as well as the prevailing unemployment rate in the economy. Finally, development aid inflows help to mitigate the negative effect of poverty on tax revenue performance in developing countries. These findings not only highlight the importance of poverty for tax revenue performance in developing countries, but they additionally show that the provision of higher amounts of development aid to these countries could help them mitigate the adverse tax revenue effect of poverty, and even allow them to enjoy higher tax revenue performance, which is key for attaining their development objectives. JEL Classification: I30, I32, H20

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Tax Effort in Sub-Saharan Africa

Cited by 30 publications

References 3 publications

Governance, Corruption, and Economic Performance

Governance, Corruption, and Economic Performance

Access-for-all to financial services: Non-resources tax revenue-harnessing opportunities in developing countries

Does Poverty Matter for Tax Revenue Performance in Developing Countries?

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