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Tax Revenue in Sub-Saharan Africa: Effects of Economic Policies and Corruption
Author: Mr. Dhaneshwar Ghura
Series:
IMF Working Papers
Volume/Issue:
Volume 1998: Issue 135
Language:
English
Publication Date:
01 Sep 1998
DOI:
https://doi.org/10.5089/9781451855685.001
ISBN:
9781451855685
ISSN:
1018-5941
Pages:
25
Keywords:
WP; economic policy; revenue-GDP ratio; tax ratio; beta coefficient; terms of trade; debt stock-GDP ratio; utility function; revenue improvement; rate of inflation; grants-GDP ratio; tax revenue-GDP ratio; tax mobilization; Corruption; Real effective exchange rates; Structural reforms; Human capital; Sub-Saharan Africa
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund

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