Taxation and Indigenous Institutions in Sub-Saharan Africa

Samantha Torrance and Oliver Morrissey

Discussion Papers from University of Nottingham, CREDIT

Abstract: This paper contributes to the literature on tax performance in sub-Saharan African countries. A standard model of the determinants of tax revenue is augmented to include measures of indigenous pre-independence institutional structure constructed from anthropological data on the characteristics of ethnic group organisation. We posit that if the three largest ethnic groups characterised by a clan-based organisational structure are a sufficiently large share of the population they are more likely to be able to reach a political consensus that allows a higher revenue to GDP ratio. We find that indigenous institutions have an effect on tax performance in SSA that diminishes over time (as the economy grows and new institutions emerge).

Keywords: Tax Revenue; Institutions; sub-Saharan Africa (search for similar items in EconPapers)
Date: 2014-04
New Economics Papers: this item is included in nep-pbe
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