The taxation of employment income in African countries: Findings from a new dataset

Kyle McNabb and Hazel Granger

Journal of International Development, 2023, vol. 35, issue 7, 1595-1618

Abstract: This study presents new evidence on the taxation of employment income in African countries. Utilising a unique dataset, we summarise trends in the policy design of personal income taxes and other mandatory contributions between 1995 and 2020. We analyse tax rates, thresholds and reform patterns, before comparing cross‐country effective tax rates and the progressivity of employment income taxes. We find that, inter alia, reform is infrequent, top marginal tax rates are lower than in the OECD and in 25% of African countries, an individual earning a wage equal to the PPP$1.90/day poverty line would be liable to pay income tax.

Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1002/jid.3741

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:wly:jintdv:v:35:y:2023:i:7:p:1595-1618

Access Statistics for this article

Journal of International Development is currently edited by Paul Mosley and Hazel Johnson

More articles in Journal of International Development from John Wiley & Sons, Ltd.
Bibliographic data for series maintained by Wiley Content Delivery ().