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Base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010

Author

Listed:
  • Mario Mansour

    (LKB (Lhomond) - Laboratoire Kastler Brossel - FRDPENS - Fédération de recherche du Département de physique de l'Ecole Normale Supérieure - ENS Paris - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique - UPMC - Université Pierre et Marie Curie - Paris 6 - CNRS - Centre National de la Recherche Scientifique)

Abstract

**La nouveauté de cette base de données réside dans le niveau de détail qui est fourni sur les sources de recettes fiscales pour un grand nombre de pays (41) et sur une longue période temporelle (1980-2010).** Le papier associé à cette base (version française : Revue Economique du Développement - RED) décrit la construction de la base, tout en identifiant les problèmes liés aux statistiques de recettes fiscales en Afrique sub-saharienne, et en suggérant de possibles améliorations. Une analyse graphique souligne l'évolution du niveau des recettes dans le temps et suivant trois dimensions : les niveaux de revenus, l'importance relative des recettes fiscales issues des industries extractives, et les blocs commerciaux (zones de libre-échange et unions douanières).

Suggested Citation

  • Mario Mansour, 2024. "Base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010," Post-Print hal-05645233, HAL.
  • Handle: RePEc:hal:journl:hal-05645233
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