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Periodical article | Leiden University catalogue | WorldCat |
Title: | Tax revenue instability in sub-Saharan Africa: consequences and remedies |
Authors: | Ebeke, Christian Ehrhart, Helene |
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 |
External link: | https://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] |