Tax Effort in Sub-Saharan Africa /

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 co...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Stotsky, Janet
Weitere Verfasser: WoldeMariam, Asegedech
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 1997.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 1997/107
Online Zugang:Full text available on IMF