What are the drivers of tax capacity in sub-Saharan Africa?

Abrams M.E. Tagem and Oliver Morrissey

No wp-2021-161, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: There is limited research on the underlying institutional framework of tax policy and capacity: how tax collection efficiency changes over time and the importance of institutional factors in this process. This paper fills this gap by devising a measure of tax capacity distinct from commonly used measures of tax effort based on residuals from a tax performance (tax/gross domestic product ratio) regression. The paper uses annual data on 44 sub-Saharan African countries covering the period from 1980 to 2018.

Keywords: Fiscal capacity; General-to-specific; Tax policy; Institutional performance; Institutions (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-mac, nep-pbe and nep-pub
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Citations: View citations in EconPapers (1)

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