On Tax Efforts and Colonial Heritage in Africa
AbstractOne 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 InfoPaper provided by Institute for Futures Studies in its series Arbetsrapport with number 2010:10.
Length: 42 pages
Date of creation: 05 Oct 2010
Date of revision:
Note: ISSN: 1652X ISBN: 978-91-85619-71-9
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taxation; GDP; regional differences; colonial histories; tax effort;
Other versions of this item:
- O20 - Economic Development, Technological Change, and Growth - - Development Planning and Policy - - - General
- O40 - Economic Development, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General
- O55 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Africa
This paper has been announced in the following NEP Reports:
- NEP-ACC-2010-10-16 (Accounting & Auditing)
- NEP-AFR-2010-10-16 (Africa)
- NEP-ALL-2010-10-16 (All new papers)
- NEP-DEV-2010-10-16 (Development)
- NEP-HIS-2010-10-16 (Business, Economic & Financial History)
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- 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.
- 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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