Une base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010

Mario Mansour

Revue d’économie du développement, 2014, vol. 22, issue 3, 99-128

Abstract: This paper presents a unique tax revenue dataset for Sub-Saharan Africa, which main innovation is the level of detail it provides about tax revenue sources for a large number of countries (41) and over a long time period (1980-2010). The paper describes how the dataset was constructed, identifying along the way problem areas in tax revenue statistics in Sub-Saharan Africa and possible improvements. A graphical analysis highlights revenue performance over time and across three dimensions : income levels, the relative importance of tax revenue from extractive industries, and trading groups (free-trade areas and customs unions). The dataset, available at www.ferdi.fr, should be useful to a wide range of users and researchers, including academics, tax policy practitioners and advisers, and revenue and customs administrations.

Keywords: trade taxes; direct taxes; indirect taxes; revenue mobilization (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (6)

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Working Paper: Une base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010 (2014)
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