{
  "title": "Tax Effort in Sub-Saharan Africa",
  "publication": "IMF Working Papers, September 1, 1997",
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  "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.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes.\n- 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.\n- 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.\n- The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance."
    },
    {
      "heading": "Methodology",
      "content": "- Data: panel data on 43 sub-Saharan African countries during 1990-95.\n- Objective: measure determinants of the tax share in GDP and construct a measure of tax effort."
    },
    {
      "heading": "Key Findings",
      "content": "- Countries with a relatively high tax share tend to have a relatively high index of tax effort.\n- The relationship between tax share and tax effort is not uniform across countries."
    },
    {
      "heading": "Policy Implications",
      "content": "- The study’s results can be used to provide guidance on the proper mix of fiscal policy in the event of budgetary imbalance."
    },
    {
      "heading": "Subject Areas and Keywords",
      "content": "- Subject: Exports, Mining sector, Personal income, Revenue administration, Revenue sharing\n- Keywords: country, share, tax share, WP\n\n---\n\n Content in this bundle\n\n- Tax Effort in Sub-Saharan Africa - WP/97/107\n  - Tax Effort in Sub-Saharan Africa - WP/97/107 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Tax Effort in Sub-Saharan Africa - WP/97/107 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/30/tax-effort-in-sub-saharan-africa-2357"
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    "[Markdown version](/en/publications/wp/issues/2016/12/30/tax-effort-in-sub-saharan-africa-2357/index.md)",
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    "Authors: Janet Gale Stotsky, Asegedech WoldeMariam",
    "Published: September 1, 1997",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451852943.001",
    "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.",
    "Data: panel data on 43 sub-Saharan African countries during 1990-95.",
    "Objective: measure determinants of the tax share in GDP and construct a measure of tax effort.",
    "Countries with a relatively high tax share tend to have a relatively high index of tax effort.",
    "The relationship between tax share and tax effort is not uniform across countries.",
    "The study’s results can be used to provide guidance on the proper mix of fiscal policy in the event of budgetary imbalance.",
    "Subject: Exports, Mining sector, Personal income, Revenue administration, Revenue sharing",
    "Keywords: country, share, tax share, WP",
    "**Tax Effort in Sub-Saharan Africa - WP/97/107**"
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