Tax Policy in Sub-Saharan Africa: Re-Examining the Role of Excise Taxationy

Bruce Bolnick and Jonathan Haughton
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Bruce Bolnick: Harvard Institute for International Development, based in Lilongwe

Journal of African Development, 2001, vol. 4, issue 1, 31-64

Abstract: Excise taxes, notably on tobacco and petroleum products and alcoholic beverages, raise revenue equivalent to 1.9% of GDP in sub-Saharan Africa. Their importance varies widely and inexplicably across countries, and shows no trend over time. In principle, excises are good revenue sources, cheap to administer; and potentially efficient, especially when applied to goods that cause negative externalities or face price-inelastic demand. They are consistent with a fair tax system, and complement broad-based taxes such as the VAT.

Date: 2001
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