IDEAS home Printed from https://ideas.repec.org/a/afe/journl/v4y2001i1p31-64.html
   My bibliography  Save this article

Tax Policy in Sub-Saharan Africa: Re-Examining the Role of Excise Taxationy

Author

Listed:
  • Bruce Bolnick

    (Harvard Institute for International Development, based in Lilongwe)

  • Jonathan Haughton

    (Beacon Hill Institute for Public Policy)

Abstract

Excise taxes, notably on tobacco and petroleum products and alcoholic beverages, raise revenue equivalent to 1.9% of GDP in sub-Saharan Africa. Their importance varies widely and inexplicably across countries, and shows no trend over time. In principle, excises are good revenue sources, cheap to administer; and potentially efficient, especially when applied to goods that cause negative externalities or face price-inelastic demand. They are consistent with a fair tax system, and complement broad-based taxes such as the VAT.

Suggested Citation

  • Bruce Bolnick & Jonathan Haughton, 2001. "Tax Policy in Sub-Saharan Africa: Re-Examining the Role of Excise Taxationy," Journal of African Development, African Finance and Economic Association, vol. 4(1), pages 31-64.
  • Handle: RePEc:afe:journl:v:4:y:2001:i:1:p:31-64
    as

    Download full text from publisher

    File URL: http://www.jadafea.com/wp-content/uploads/2014/07/JAD_vol4_Chp3.pdf
    Download Restriction: no

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:afe:journl:v:4:y:2001:i:1:p:31-64. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mwangi wa Githinji). General contact details of provider: http://edirc.repec.org/data/afeaaea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.