EconPapers    
Economics at your fingertips  
 

Taxation and Income Inequality in Sub-Saharan Africa

Martin Ambassa Messy () and Itchoko Motande Mondjeli Mwa Ndjokou ()
Additional contact information
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
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.accessecon.com/Pubs/EB/2021/Volume41/EB-21-V41-I3-P97.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ebl:ecbull:eb-20-01094

Access Statistics for this article

More articles in Economics Bulletin from AccessEcon
Bibliographic data for series maintained by John P. Conley ().

 
Page updated 2021-09-25
Handle: RePEc:ebl:ecbull:eb-20-01094