Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies
AbstractThis paper focuses on the sources and consequences of the instability of tax revenue in Sub-Saharan African countries. We took advantage of a unique and extraordinarily rich data set on the composition of tax revenues for a large number of countries. Using panel data for thirty-seven countries observed over the period 1980–2005, we find that our results are twofold. First, the instability of government tax revenue leads to the instability of both public investment and government consumption and also reduces the level of public investment. Second, the reliance on domestic indirect taxation-based systems appears to have a robust stabilising effect. Copyright 2012 , Oxford University Press.
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Bibliographic InfoArticle provided by Centre for the Study of African Economies (CSAE) in its journal Journal of African Economies.
Volume (Year): 21 (2012)
Issue (Month): 1 (January)
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Other versions of this item:
- Ebeke, C. & Ehrhart, H., 2013. "Tax Revenue Instability in sub-Saharan Africa: Consequences and Remedies," Working papers 418, Banque de France.
- Helene Ehrhart & Christian EBEKE, 2010. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Working Papers 201025, CERDI.
- Christian Ebeke & Hélène Ehrhart, 2011. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Working Papers halshs-00552230, HAL.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
- O11 - Economic Development, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
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- Kearney, Colm, 2012. "Emerging markets research: Trends, issues and future directions," Emerging Markets Review, Elsevier, vol. 13(2), pages 159-183.
- Christian Ebeke & Hélène Ehrhart, 2012.
"Does VAT reduce the instability of tax revenues?,"
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