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Tax Revenue Instability in sub-Saharan Africa: Consequences and Remedies

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  • Ebeke, C.
  • Ehrhart, H.

Abstract

This 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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File URL: http://www.banque-france.fr/uploads/tx_bdfdocumentstravail/DT_418_01.pdf
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Bibliographic Info

Paper provided by Banque de France in its series Working papers with number 418.

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Length: 27 pages
Date of creation: 2013
Date of revision:
Handle: RePEc:bfr:banfra:418

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Keywords: Tax instability; tax composition; public spending; Sub-Saharan Africa.;

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Cited by:
  1. Marius Ikpe & Alwell Nteegah, 2013. "Value Added Tax and price stability in Nigeria: A partial equilibrium analysis," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 137-147, December.
  2. Museru, Malimu & Toerien, Francois & Gossel, Sean, 2014. "The Impact of Aid and Public Investment Volatility on Economic Growth in Sub-Saharan Africa," World Development, Elsevier, vol. 57(C), pages 138-147.
  3. Christian Ebeke & Hélène Ehrhart, 2012. "Does VAT reduce the instability of tax revenues?," Working Papers halshs-00617272, HAL.
  4. Victor Duarte Lledo & Marcos Poplawski-Ribeiro, 2011. "Fiscal Policy Implementation in Sub-Saharan Africa," IMF Working Papers 11/172, International Monetary Fund.
  5. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
  6. Kearney, Colm, 2012. "Emerging markets research: Trends, issues and future directions," Emerging Markets Review, Elsevier, vol. 13(2), pages 159-183.

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