Internal Conflicts and the Moderating Role of Property Rights in Sub-Saharan Africa: Implications for Property Taxation

Tiemele Aristide Affroumou () and Isaac Amedanou
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Tiemele Aristide Affroumou: CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne
Isaac Amedanou: GATE Lyon Saint-Étienne - Groupe d'Analyse et de Théorie Economique Lyon - Saint-Etienne - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne - EM - EMLyon Business School - CNRS - Centre National de la Recherche Scientifique

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Abstract: We investigate the implications of internal conflicts for property tax revenues and highlight the moderating role of property rights in Sub-Saharan African countries over the period 1996 to 2019. Estimates based on fixed-effects regressions indicate that internal conflicts reduce property tax revenues, and property rights play a moderating role in the influence of internal conflicts on property tax revenues. Specifically, when property rights are clearly defined, the effect of internal conflicts is quantitatively weaker compared to situations where property rights are ambiguous or poorly enforced. Moreover, in addition to the positive impact of protecting property rights on property tax revenues, the estimates also provide evidence of government effectiveness, further reinforcing the interconnected relationship among internal stability, property rights protection and property tax revenues. Finally, among other factors tested, some, such as the level of development, the share of natural resources and the urban population, are also relevant in determining property tax revenues.

Keywords: Internal conflicts; Property rights; Property tax; Quality of government; Sub-Saharan Africa. (search for similar items in EconPapers)
Date: 2024
Note: View the original document on HAL open archive server: https://hal.science/hal-04610777v1
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Published in Journal of African Economies, inPress, ⟨10.1093/jae/ejae007⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04610777

DOI: 10.1093/jae/ejae007

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