EconPapers    
Economics at your fingertips  
 

The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs

Christian Hubert Ebeke (), M Mansour and Grégoire Rota-Graziosi ()
Additional contact information
M Mansour: FMI - International Money Fund
Grégoire Rota-Graziosi: CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique

Authors registered in the RePEc Author Service: Grégoire ROTA GRAZIOSI, Mario Mansour and Marwan Mohammad Mansour

Working Papers from HAL

Abstract: In the context of achieving the new Sustainable Development Goals, revenue mobilization is a high priority in developing countries and in Sub-Saharan Africa, where governments' ability to tax remains limited. Using a unique revenue dataset spanning the period 1980-2010, we analyze three important tax reforms: the Large Taxpayers Unit (LTU), the Value Added Tax (VAT), and the Semi-Autonomous Revenue Agency (SARA). We propose an ex-post impact assessment of these tax reforms in SSA countries based on propensity-score matching methodology (PSM) and synthetic control method (SCM). VAT and SARA are found to have an unambiguously large and positive effect on non-resource taxes, while the impact of LTU is insignificant—LTU seems however an important precondition for the adoption of the first two reforms. We conclude also that VAT and SARA display some synergy, and their positive effects strengthen several years after their adoption.

Keywords: Tax reforms; Africa; Revenue mobilization; Causality. (search for similar items in EconPapers)
Date: 2016-06-15
New Economics Papers: this item is included in nep-pub
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01332049
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (9)

Downloads: (external link)
https://shs.hal.science/halshs-01332049/document (application/pdf)

Related works:
Working Paper: The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs (2016) Downloads
Working Paper: The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs (2016) Downloads
Working Paper: The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs (2016) Downloads
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:hal:wpaper:halshs-01332049

Access Statistics for this paper

More papers in Working Papers from HAL
Bibliographic data for series maintained by CCSD ().

 
Page updated 2025-03-19
Handle: RePEc:hal:wpaper:halshs-01332049