Tax Effort in Sub-Saharan Africa

By Janet Gale Stotsky, Asegedech WoldeMariam

September 1, 1997

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Janet Gale Stotsky, and Asegedech WoldeMariam. Tax Effort in Sub-Saharan Africa, (USA: International Monetary Fund, 1997) accessed November 21, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.

Subject: Exports, Mining sector, Personal income, Revenue administration, Revenue sharing

Keywords: Country, Share, Tax share, WP

Publication Details

Pages:

57
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 1997/107
Stock No:

WPIEA1071997
ISBN:

9781451852943
ISSN:

1018-5941

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