Effort fiscal en Afrique subsaharienne: les résultats d’une nouvelle base de données

Emilie Caldeira, Ali Compaore, Alou Adessé Dama, Mario Mansour and Grégoire Rota-Graziosi ()
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Emilie Caldeira: CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne
Ali Compaore: CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne
Grégoire Rota-Graziosi: CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne

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Abstract: Tax Effort in Sub-Saharan African Countries: Evidence from a New Dataset This paper proposes (i) a new database of tax revenue for 42 sub-Saharan African countries (SSA) over the period 1980–2015, (ii) an estimate of the tax effort for these countries, and (iii) some replication analyses of previous tax effort estimations. The database results from the statistical information of the African Department of the International Monetary Fund (IMF). In particular, it makes it possible to distinguish tax revenue from the natural resource sector from that of other economic sectors. SSA countries collected on average 13.2 percent of GDP in non-resource tax revenue over the period studied, and their average estimated tax effort is 0.57. In other words, SSA countries could raise 23.2 percent of GDP in non-resource taxes if they fully used their tax potential. In line with previous analyses, we find that countries' stage of development measured by per-capita income, their financial development, and their trade openness are important factors improving tax revenue, while natural resource endowment and the importance of the agriculture sector reduce unambiguously the non-resource tax-to-GDP ratio. Finally, beyond the originality of the database itself and the empirical results, this work participates explicitly in the replication principle, given its online development with R software (https://data.cerdi.uca.fr/taxeffort/).

Date: 2019
Note: View the original document on HAL open archive server: https://uca.hal.science/hal-03182352v1
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Published in Revue d'Economie du Développement, 2019, 27 (4), pp.5. ⟨10.3917/edd.334.0005⟩

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Journal Article: Effort fiscal en Afrique subsaharienne: les résultats d’une nouvelle base de données (2019)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03182352

DOI: 10.3917/edd.334.0005

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