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On Tax Efforts and Colonial Heritage in Africa

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Author Info

  • Mkandawire, Thandika

    ()
    (London School of Economics and Political Science. Department of International Development)

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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Bibliographic Info

Paper provided by Institute for Futures Studies in its series Arbetsrapport with number 2010:10.

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Length: 42 pages
Date of creation: 05 Oct 2010
Date of revision:
Handle: RePEc:hhs:ifswps:2010_010

Note: ISSN: 1652X ISBN: 978-91-85619-71-9
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Postal: Institute for Futures Studies, Box 591, SE-101 31 Stockholm, Sweden
Phone: 08-402 12 00
Fax: 08-24 50 14
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Web page: http://www.framtidsstudier.se
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Related research

Keywords: taxation; GDP; regional differences; colonial histories; tax effort;

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Cited by:
  1. 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 paper1308, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Isidro Hernandez Rodríguez, 2011. "Tributación y desarrollo en perspectiva," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 271-302, January-J.
  3. Fairfield, Tasha, 2013. "Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies," World Development, Elsevier, vol. 47(C), pages 42-57.
  4. Morrissey, Oliver, 2012. "Aid and Government Fiscal Behaviour: What Does the Evidence Say?," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  5. José Antonio Alonso & Carlos Garcimartín, . "Does Aid Hinder Tax Efforts? More Evidence," Discussion Papers 11/04, University of Nottingham, CREDIT.
  6. Ivanyna, Maksym & von Haldenwang, Christian, 2012. "A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance," Economics Discussion Papers 2012-10, Kiel Institute for the World Economy.
  7. Baskaran, Thushyanthan & Bigsten, Arne, 2013. "Fiscal Capacity and the Quality of Government in Sub-Saharan Africa," World Development, Elsevier, vol. 45(C), pages 92-107.

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