Tax Effort in Sub-Saharan Africa

Download or Read eBook Tax Effort in Sub-Saharan Africa PDF written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1997-09-01 with total page 58 pages. Available in PDF, EPUB and Kindle.
Tax Effort in Sub-Saharan Africa
Author :
Publisher : International Monetary Fund
Total Pages : 58
Release :
ISBN-10 : 9781451852943
ISBN-13 : 1451852940
Rating : 4/5 (43 Downloads)

Book Synopsis Tax Effort in Sub-Saharan Africa by : Ms.Janet Gale Stotsky

Book excerpt: 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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