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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Tax revenue instability in sub-Saharan Africa: consequences and remedies
Authors:Ebeke, ChristianISNI
Ehrhart, HeleneISNI
Year:2012
Periodical:Journal of African Economies (ISSN 0963-8024)
Volume:21
Issue:1
Pages:1-27
Language:English
Geographic term:Subsaharan Africa
Subjects:public revenue
taxation
Link:http://jae.oxfordjournals.org/content/21/1/1.full.pdf
Abstract:This paper focuses on the sources and consequences of the instability of tax revenue in sub-Saharan African countries. Using panel data for thirty-seven countries observed over the period 1980-2005, the paper finds that the results are twofold. First, the instability of government tax revenue leads to the instability of both public investment and government consumption and also reduces the level of public investment. Second, the reliance on domestic indirect taxation-based systems appears to have a robust stabilizing effect. Bibliogr., notes, ref, sum. [Journal abstract]
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