Tax Revenue in Sub-Saharan Africa: Effects of Economic Policies and Corruption

25 Pages Posted: 15 Feb 2006

See all articles by Dhaneshwar Ghura

Dhaneshwar Ghura

International Monetary Fund (IMF)

Date Written: September 1998

Abstract

An analysis of data for 39 sub-Saharan African countries during 1985-96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural reforms, rising human capital (a proxy for the provision of public services by the government), and declining corruption. The paper confirms that the tax revenue ratio rises with income, and that elements of a country`s tax base (such as the share of agriculture in GDP and the degree of openness) influence tax revenue.

JEL Classification: H2, O1, C33, O55

Suggested Citation

Ghura, Dhaneshwar, Tax Revenue in Sub-Saharan Africa: Effects of Economic Policies and Corruption (September 1998). IMF Working Paper, Vol. , pp. 1-25, 1998. Available at SSRN: https://ssrn.com/abstract=882694

Dhaneshwar Ghura (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Washington, DC 20431
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
1,424
Abstract Views
4,311
rank
12,620
PlumX Metrics