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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| Materialtyp: | Tidskrift |
| Språk: | English |
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Washington, D.C. :
International Monetary Fund,
1997.
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| Serie: | IMF Working Papers; Working Paper ;
No. 1997/107 |
| Länkar: | Full text available on IMF |