Impact of Taxation on Growth in Sub-Saharan Africa: New Evidence Based on a New Data Set

Andre Gbato ()
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Andre Gbato: CERDI - Centre d'Études et de Recherches sur le Développement International - UCA [2017-2020] - Université Clermont Auvergne [2017-2020] - CNRS - Centre National de la Recherche Scientifique

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Abstract: In this study, we empirically test impact of taxation on long-run growth of a sample of 32 countries in sub-Saharan Africa. The results indicate a zero effect of taxation on long-run growth. Moreover, the results suggest a significant negative effect of indirect taxes and taxes on individuals in short term. Consequently, the use of taxation as an instrument of intervention is not appropriate in the region. The countries of the region could therefore increase their growth, if the design of fiscal policy rests solely on logic of fiscal neutrality.

Keywords: growth; taxation; heterogeneous panels; cross-sectional dependence (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-afr
Note: View the original document on HAL open archive server: https://hal.science/hal-01673738
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Citations: View citations in EconPapers (5)

Published in International Journal of Economics and Finance, 2017, 9, ⟨10.5539/ijef.v9n11p173⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01673738

DOI: 10.5539/ijef.v9n11p173

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