Tax Effort in Sub-Saharan Africa

Author/Editor:

Janet Gale Stotsky ; Asegedech WoldeMariam

Publication Date:

September 1, 1997

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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.

Series:

Working Paper No. 97/107

Subject:

English

Publication Date:

September 1, 1997

ISBN/ISSN:

9781451852943/1018-5941

Stock No:

WPIEA1071997

Format:

Paper

Pages:

57

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