Tax Revenue Instability in sub-Saharan Africa: Consequences and Remedies

Christian Hubert Ebeke () and Helene Ehrhart

Working papers from Banque de France

Abstract: This paper focuses on the sources and consequences of the instability of tax revenue in Sub-Saharan African countries. We took advantage of a unique and extraordinarily rich dataset on the composition of tax revenues for a large number of countries. Using panel data for 37 countries observed over the period 1980-2005, our results are twofold. First, the instability of government tax revenue leads to the instability of both public investment and government consumption, and also reduces the level of public investment. Second, the reliance on domestic indirect taxation-based systems appears to have a robust stabilising effect.

Keywords: Tax instability; tax composition; public spending; Sub-Saharan Africa. (search for similar items in EconPapers)
JEL-codes: E32 H20 O11 (search for similar items in EconPapers)
Pages: 27 pages
Date: 2013
New Economics Papers: this item is included in nep-afr, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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https://publications.banque-france.fr/sites/defaul ... g-paper_418_2013.pdf (application/pdf)

Related works:
Journal Article: Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies (2012)
Working Paper: Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies (2012)
Working Paper: Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies (2011)
Working Paper: Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies (2011)
Working Paper: Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:bfr:banfra:418

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