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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Detalles Bibliográficos
Autor principal: Stotsky, Janet
Otros Autores: WoldeMariam, Asegedech
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 1997.
Colección:IMF Working Papers; Working Paper ; No. 1997/107
Acceso en línea:Full text available on IMF