Arbetsrapport, Institutet för Framtidsstudier - Institute for Futures Studies
On Tax Efforts and Colonial Heritage in Africa
One commonly observed phenomena about taxation in
Africa are regional differences and the fact that southern African
countries have higher levels of shares of taxation in GDP. This article
argues that the major source of differences in ‘tax effort’ is the colonial
histories of various countries. Using standard measures of ‘tax effort in a
panel data framework and dividing colonial Africa along forms of
incorporation into the colonial system, it shows that African countries and
others with similar colonial histories have higher levels of ‘tax effort’.
However, the difference disappears when we control for the colonial factor.
These results hold under different model specifications.
Keywords: taxation; GDP; regional differences; colonial histories; tax effort; (follow links to similar papers)
JEL-Codes: O20; O40; O55; (follow links to similar papers)
42 pages, October 5, 2010
ISSN: 1652X ISBN: 978-91-85619-71-9
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