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Tax and income inequality: evidence from Sub-Saharan Africa

Author

Listed:
  • Theodora Aba Kwegyeba Brown
  • Godfred A. Bokpin
  • Emmanuel Sarpong-Kumankoma

Abstract

Purpose - This study aims to determine how taxes can be used to bridge income inequality gap in sub-Saharan Africa (SSA). Design/methodology/approach - A panel data set of 36 SSA countries was analysed using generalised method of moments. Findings - The results suggest that an increase in direct taxes relative to indirect taxes has a positive significant impact on income inequality. This is mostly due to the progressive nature of direct taxes as compared to indirect taxes. Originality/value - This research contributes to the scant literature on how specific tax components affect income inequality, especially in developing countries.

Suggested Citation

  • Theodora Aba Kwegyeba Brown & Godfred A. Bokpin & Emmanuel Sarpong-Kumankoma, 2023. "Tax and income inequality: evidence from Sub-Saharan Africa," International Journal of Development Issues, Emerald Group Publishing Limited, vol. 22(3), pages 345-360, July.
    • Handle: RePEc:eme:ijdipp:ijdi-12-2022-0277
    DOI: 10.1108/IJDI-12-2022-0277
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    More about this item

    Keywords

    Income inequality; Direct taxes; Indirect taxes; Tax structure; D3; D63;
    All these keywords.

    JEL classification:

    • D3 - Microeconomics - - Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

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