On Tax Efforts and Colonial Heritage in Africa
Abstract
One commonly observed phenomena about taxation in Africa are regional differences and the fact that southern African countries have higher levels of shares of taxation in GDP. This article argues that the major source of differences in ‘tax effort’ is the colonial histories of various countries. Using standard measures of ‘tax effort in a panel data framework and dividing colonial Africa along forms of incorporation into the colonial system, it shows that African countries and others with similar colonial histories have higher levels of ‘tax effort’. However, the difference disappears when we control for the colonial factor. These results hold under different model specifications.
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In Sub-Saharan Africa, countries with capable states and strong institutions are better able to channel investments into industrialization, infrastructure, and human capital, resulting in higher productivity and broader participation in economic growth.
“In SSA, countries with capable states and strong institutions are better able to channel investments into industrialization, infrastructure, and human capital, resulting in higher productivity and broader participation in economic growth (UNECA, 2020; Mkandawire, 2010).”
From STATE CAPACITY, INSTITUTIONAL EFFECTIVENESS, AND STRUCTURAL TRANSFORMATION AND THEIR IMPLICATIONS FOR INCLUSIVE GROWTH IN SUB-SAHARAN AFRICA (2026) · cites this paper as Mkandawire, 2010
Countries with higher state capacity, such as Botswana, have successfully implemented policies promoting economic diversification, employment creation, and broad-based human development outcomes.
“In SubSaharan Africa, countries with higher state capacity, such as Botswana, have successfully implemented policies promoting economic diversification, employment creation, and broad-based human development outcomes (Mkandawire, 2010).”
From STATE CAPACITY, INSTITUTIONAL EFFECTIVENESS, AND STRUCTURAL TRANSFORMATION AND THEIR IMPLICATIONS FOR INCLUSIVE GROWTH IN SUB-SAHARAN AFRICA (2026) · cites this paper as Mkandawire, 2010
Cited by
Sorted by citations
Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies
Fairfield, T. (2013) · World Development · doi:10.1016/j.worlddev.2013.02.011 · Cited by 134 · see citing works
ISAH, B., & ABDULLAHI, U. A. (2026) · International Journal of African Innovation and Multidisciplinary Research · doi:10.70382/mejaimr.v12i2.0112
- Authors
- Mkandawire, T.
- Affiliations
- London School of Economics and Political Science (GB)
- Corresponding author
- Mkandawire, Thandika
- Venue
- Journal of Development Studies
- Publisher
- Informa UK Limited
- Published
- 2010-11
- Volume
- 46
- Issue
- 10
- Pages
- 1647-1669
- ISSN
- 0022-0388 (ISSN-L)
- 1743-9140
- OpenAlex
- W2004218853
- Cited by
- 181
- References
- 0
- Citations by year
- 2026: 8 · 2025: 13 · 2024: 28 · 2023: 7 · 2022: 12 · 2021: 11 · 2020: 13 · 2019: 8 · 2018: 14 · 2017: 4 · 2016: 8 · 2015: 12 · 2014: 20 · 2013: 12 · 2012: 7
- FWCI
- 16.27
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- The Journal of Development Studies (publishedVersion)
- London School of Economics and Political Science Research Online (London School of Economics and Political Science) (acceptedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Keywords
- tax effort, taxation, colonial history, colonial legacy, tax revenue as percentage of GDP
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