Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms

Luisito Bertinelli and Arnaud Bourgain

DEM Discussion Paper Series from Department of Economics at the University of Luxembourg

Abstract: This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries’ tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms.

Keywords: Tax revenue mobilization; Business law reform; Tax reform (search for similar items in EconPapers)
JEL-codes: H20 O17 (search for similar items in EconPapers)
Date: 2016
New Economics Papers: this item is included in nep-afr and nep-pub
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Citations: View citations in EconPapers (3)

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Journal Article: Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:luc:wpaper:16-04

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