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...
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Formato: | Revista |
Lenguaje: | English |
Publicado: |
Washington, D.C. :
International Monetary Fund,
1997.
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Colección: | IMF Working Papers; Working Paper ;
No. 1997/107 |
Acceso en línea: | Full text available on IMF |