An instrumental variables approach to estimating tax revenue elasticities: Evidence from Sub-Saharan Africa

Markus Brückner

Journal of Development Economics, 2012, vol. 98, issue 2, 220-227

Abstract: This paper exploits the significant response of real GDP growth of Sub-Saharan African countries to exogenous international commodity price and rainfall shocks to construct instrumental variables estimates of the tax revenue elasticity IV estimates yield that a 1% increase in GDP increases tax revenues by up to 2.5%.

Keywords: Tax revenues; Growth; Instrumental variables (search for similar items in EconPapers)
JEL-codes: E62 H20 H60 O55 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (16)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:deveco:v:98:y:2012:i:2:p:220-227

DOI: 10.1016/j.jdeveco.2011.07.006

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