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 dataset on the composition of tax revenues for a large number of countries. Using panel data for 37 countries observed over the period 1980-2005, 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.
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Bibliographic InfoPaper provided by Banque de France in its series Working papers with number 418.
Length: 27 pages
Date of creation: 2013
Date of revision:
Tax instability; tax composition; public spending; Sub-Saharan Africa.;
Other versions of this item:
- Christian Ebeke & Helene Ehrhart, 2012. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 21(1), pages 1-27, January.
- Christian Ebeke & Hélène Ehrhart, 2011. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Working Papers halshs-00552230, HAL.
- H�l�ne EHRHART & Christian EBEKE, 2010. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Working Papers 201025, CERDI.
- 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
This paper has been announced in the following NEP Reports:
- NEP-AFR-2013-02-08 (Africa)
- NEP-ALL-2013-02-08 (All new papers)
- NEP-PBE-2013-02-08 (Public Economics)
- NEP-PUB-2013-02-08 (Public Finance)
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- Christian Ebeke & Hélène Ehrhart, 2012.
"Does VAT reduce the instability of tax revenues?,"
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