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Tax Effort in Sub-Saharan Africa
Abstract
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.
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Citations
Cited by
Determinants of Tax Revenue Efforts in Developing Countries
Gupta, A. S. (2007) · IMF Working Paper · doi:10.2139/ssrn.1007933 · Cited by 543
On Tax Efforts and Colonial Heritage in Africa
Mkandawire, T. (2010) · Journal of Development Studies · doi:10.1080/00220388.2010.500660 · Cited by 181
Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
Fjeldstad, O.-H. (2006) · International Handbook on the Economics of Corruption · doi:10.4337/9781847203106.00027 · Cited by 124
Corruption, governance and tax revenues in Africa
Epaphra, M., & Massawe, J. (2017) · Business and Economic Horizons · doi:10.15208/beh.2017.31 · Cited by 48
von Soest, C. (2006) · SSRN Electronic Journal · doi:10.2139/ssrn.951933 · Cited by 2
Metadata
- Authors
- Stotsky, J. G., WoldeMariam, A., JStotsky@imf.org, & AWoldeMariam@imf.org
- Venue
- IMF Working Papers
- Publisher
- International Monetary Fund (IMF)
- Published
- 1997
- Volume
- 97
- Issue
- 107
- Pages
- 1
- ISSN
- 1018-5941 (ISSN-L)
- OpenAlex
- W2956015940
- Cited by
- 205
- References
- 0
- FWCI
- 4.18
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: Tax Effort in Sub-Saharan Africa. https://app.cochat.ai/papers/10.5089/9781451852943.001
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- Stotsky, J. G., WoldeMariam, A., JStotsky@imf.org, & AWoldeMariam@imf.org. (1997). Tax Effort in Sub-Saharan Africa. IMF Working Papers. https://doi.org/10.5089/9781451852943.001
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
