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Tax expenditures and the tax side of the fiscal contract in Tanzania

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Listed:
  • Cyril Chimilila
  • Michael Marere
  • Oliver Morrissey

Abstract

Despite improvements since the 1990s, domestic revenue mobilization remains a challenge in sub-Saharan Africa (SSA), and there is a recognized need to increase tax revenue as a share of GDP. Tanzania is no exception; although the tax/GDP ratio increased from 8% in the early 1990s to about 11% by 2020, it remains below the SSA average, and collection efficiency (the amount of potential revenue collected) is low.

Suggested Citation

  • Cyril Chimilila & Michael Marere & Oliver Morrissey, 2025. "Tax expenditures and the tax side of the fiscal contract in Tanzania," WIDER Working Paper Series wp-2025-116, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-116
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    References listed on IDEAS

    as
    1. Timothy Besley & Torsten Persson, 2014. "The Causes and Consequences of Development Clusters: State Capacity, Peace, and Income," Annual Review of Economics, Annual Reviews, vol. 6(1), pages 927-949, August.
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