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Tax Buoyancy in Sub-Saharan Africa: An Empirical Exploration

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  • Joao Tovar Jalles

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  • Joao Tovar Jalles, 2017. "Tax Buoyancy in Sub-Saharan Africa: An Empirical Exploration," African Development Review, African Development Bank, vol. 29(1), pages 1-15, March.
  • Handle: RePEc:bla:afrdev:v:29:y:2017:i:1:p:1-15
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    File URL: http://hdl.handle.net/10.1111/1467-8268.12234
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    References listed on IDEAS

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    1. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, June.
    2. Pesaran, M. Hashem & Smith, Ron, 1995. "Estimating long-run relationships from dynamic heterogeneous panels," Journal of Econometrics, Elsevier, vol. 68(1), pages 79-113, July.
    3. Khattry, Barsha & Mohan Rao, J., 2002. "Fiscal Faux Pas?: An Analysis of the Revenue Implications of Trade Liberalization," World Development, Elsevier, vol. 30(8), pages 1431-1444, August.
    4. LĂ©once Ndikumana & Kaouther Abderrahim, 2010. "Revenue Mobilization in African Countries: Does Natural Resource Endowment Matter?," African Development Review, African Development Bank, vol. 22(3), pages 351-366.
    5. Donald Bruce & William F. Fox & M.H. Tuttle, 2006. "Tax Base Elasticities: A Multi-State Analysis of Long-Run and Short-Run Dynamics," Southern Economic Journal, Southern Economic Association, vol. 73(2), pages 315-341, October.
    6. M. Hashem Pesaran, 2007. "A simple panel unit root test in the presence of cross-section dependence," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 22(2), pages 265-312.
    7. Nehemiah Osoro & Jane Leuthold, 1994. "Changing Tax Elasticities Over Time: The Case of Tanzania," African Development Review, African Development Bank, vol. 6(1), pages 31-40.
    8. Leuthold, Jane H., 1991. "Tax shares in developing economies A panel study," Journal of Development Economics, Elsevier, vol. 35(1), pages 173-185, January.
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