Taxeffort in sub-Saharan African countries: Evidence from a new dataset (notice n° 470642)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02283cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121054612.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Caldeira, Émilie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Taxeffort in sub-Saharan African countries: Evidence from a new dataset |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 38 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper proposes (i) a new database of tax revenue for 42 sub-Saharan African countries (SSA) over the period 1980–2015, (ii) an estimate of the tax effort for these countries, and (iii) some replication analyses of previous tax effort estimations. The database results from the statistical information of the African Department of the International Monetary Fund (IMF). In particular, it makes it possible to distinguish tax revenue from the natural resource sector from that of other economic sectors. SSA countries collected on average 13.2 percent of GDP in non-resource tax revenue over the period studied, and their average estimated tax effort is 0.57. In other words, SSA countries could raise 23.2 percent of GDP in non-resource taxes if they fully used their tax potential. In line with previous analyses, we find that countries’ stage of development measured by per-capita income, their financial development, and their trade openness are important factors improving tax revenue, while natural resource endowment and the importance of the agriculture sector reduce unambiguously the non-resource tax-to-GDP ratio. Finally, beyond the originality of the database itself and the empirical results, this work participates explicitly in the replication principle, given its online development with R software (https://data.cerdi.uca.fr/taxeffort/). JEL Codes: H20, O11, O23. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | BCEAO |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inflation targeting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | foreign exchange reserves targeting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | monetary policy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | new Keynesian model |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Compaore, Ali |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dama, Alou Adessé |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mansour, Mario |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rota-Graziosi, Grégoire |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue d’économie du développement | 27 | 4 | 2020-12-29 | p. 5-51 | 1245-4060 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-d-economie-du-developpement-2019-4-page-5?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-d-economie-du-developpement-2019-4-page-5?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux