Fiscal states in sub-Saharan Africa: conceptualization and empirical trends

Ane Karoline Bak, Matilde Jeppesen and Anne Mette Kjær

No wp-2021-182, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper contributes to the debate on domestic revenue mobilization and state-building in the Global South by asking whether there are fiscal states in sub-Saharan Africa. To answer this question, we review the diverse understandings of the fiscal state across relevant literatures and explore which preconditions are necessary for the emergence of fiscal states. We define the fiscal state by a balanced relationship between taxation and borrowing as dominant revenue sources, and we distinguish it conceptually from the tax, debt, and rentier states.

Keywords: Fiscal states; Sub-Saharan Africa; Taxation; Domestic revenue mobilization; Statebuilding (search for similar items in EconPapers)
Date: 2021
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