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

Luisito Bertinelli and Arnaud Bourgain

Economics Bulletin, 2016, vol. 36, issue 3, 1805-1810

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: H2 O1 (search for similar items in EconPapers)
Date: 2016-09-29
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Citations: View citations in EconPapers (3)

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Working Paper: 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:ebl:ecbull:eb-16-00374

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