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On Tax Efforts and Colonial Heritage in Africa

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  • Thandika Mkandawire

Abstract

One commonly observed phenomena about taxation in Africa are regional differences and the fact that southern African countries have higher levels of shares of taxation in GDP. This article argues that the major source of differences in 'tax effort' is the colonial histories of various countries. Using standard measures of 'tax effort in a panel data framework and dividing colonial Africa along forms of incorporation into the colonial system, it shows that African countries and others with similar colonial histories have higher levels of 'tax effort'. However, the difference disappears when we control for the colonial factor. These results hold under different model specifications.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/00220388.2010.500660
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal Journal of Development Studies.

Volume (Year): 46 (2010)
Issue (Month): 10 ()
Pages: 1647-1669

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Handle: RePEc:taf:jdevst:v:46:y:2010:i:10:p:1647-1669

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Cited by:
  1. Feger, Thuto & Asafu-Adjaye, John, 2014. "Tax effort performance in sub-Sahara Africa and the role of colonialism," Economic Modelling, Elsevier, Elsevier, vol. 38(C), pages 163-174.
  2. Baskaran, Thushyanthan & Bigsten, Arne, 2013. "Fiscal Capacity and the Quality of Government in Sub-Saharan Africa," World Development, Elsevier, Elsevier, vol. 45(C), pages 92-107.
  3. Fairfield, Tasha, 2013. "Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies," World Development, Elsevier, Elsevier, vol. 47(C), pages 42-57.
  4. Isidro Hernandez Rodríguez, 2011. "Tributación y desarrollo en perspectiva," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 271-302, January-J.
  5. Ivanyna, Maksym & von Haldenwang, Christian, 2012. "A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance," Economics - The Open-Access, Open-Assessment E-Journal, Kiel Institute for the World Economy, vol. 6(32), pages 1-44.
  6. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, Elsevier, vol. 60(C), pages 99-112.
  7. Samantha Torrance & Oliver Morrissey, . "Taxation and Indigenous Institutions in Sub-Saharan Africa," Discussion Papers 14/04, University of Nottingham, CREDIT.
  8. Musharraf Cyan & Jorge Martinez-Vazquez & VIoleta Vulovic, 2013. "Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1308, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  9. Stephen Broadberry & Leigh Gardner, 2014. "African economic growth in a European mirror: a historical perspective," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History 56493, London School of Economics and Political Science, Department of Economic History.
  10. José Antonio Alonso & Carlos Garcimartín, . "Does Aid Hinder Tax Efforts? More Evidence," Discussion Papers 11/04, University of Nottingham, CREDIT.
  11. Morrissey, Oliver, 2012. "Aid and Government Fiscal Behaviour: What Does the Evidence Say?," Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).

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