Tax Innovations and Public Revenues in Sub-Saharan Africa

被引：25

作者：

Ahlerup, Pelle ^{[1
]}

Baskaran, Thushyanthan ^{[2
]}

Bigsten, Arne ^{[1
]}

机构：

[1] Univ Goettingen, Dept Econ, D-37073 Gottingen, Germany

[2] Univ Gottingen, Dept Econ, Gottingen, Germany

来源：

JOURNAL OF DEVELOPMENT STUDIES | 2015年 / 51卷 / 06期

关键词：

DEVELOPING-COUNTRIES; TAXATION; VAT; MOBILIZATION; CHALLENGES; COLLECTION; CORRUPTION; EFFICIENCY; AUTHORITY; TANZANIA;

D O I：

10.1080/00220388.2014.997223

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

We study the effect of two tax innovations - value added taxes (VAT) and autonomous revenue authorities (ARA) - on tax revenues in sub-Saharan Africa. The dataset consists of 47 countries over 1980-2010. We find that VATs have no effect on total tax revenues, neither in the short- nor in the long-run. ARAs lead to higher tax revenues in the short- and medium-run, but the effect dissipates over time. The main conclusion is that tax innovations are not a panacea to overcome the revenue shortages in African countries, but they are helpful in the short- and medium-run.

引用

页码：689 / 706

页数：18

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