Economics, Econometrics and Finance
3 years ago

New study reveals key factors driving tax capacity in sub-Saharan Africa!

Working Paper Series
What are the drivers of tax capacity in sub-Saharan Africa?
Abrams M.E. Tagem, Oliver Morrissey

Paper Summary

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Limited research exists on how tax collection efficiency changes over time in sub-Saharan Africa. This study creates a new measure of tax capacity and examines the factors influencing it. By analyzing data from 44 countries over nearly four decades, the researchers found that economic and institutional factors play a crucial role in determining tax capacity in the region.