Taxation and Income Inequality in Sub-Saharan Africa

Martin Ambassa Messy () and Itchoko Motande Mondjeli Mwa Ndjokou ()
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Martin Ambassa Messy: University of Maroua, Ecoresearch
Itchoko Motande Mondjeli Mwa Ndjokou: University of Yaoundé II-Soa, CEREG

Economics Bulletin, 2021, vol. 41, issue 3, 1153-1164

Abstract: In this paper, we examine which tax indicator among the weight of tax revenue and the tax structure reduces income inequalities in SSA. We use a model estimated in panel data using fixed effect ordinary least squares over the period 1992-2017. The model is inspired by the work of Martinez-Vazquez et al. (2012) and Dao and Godbout (2014). Our results reveal that the weight of tax revenue is more important in reducing income inequality in SSA than the tax structure used to collect the revenue. The analysis also shows significant heterogeneous results conditioned by corruption. The results appear to be robust to an alternative estimation technique.

Keywords: Taxation; Income Inequality; Tax structure; Tax revenue; Fixed Effect (search for similar items in EconPapers)
JEL-codes: H2 O1 (search for similar items in EconPapers)
Date: 2021-07-18
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