Semi-autonomous revenue authorities (SARAs) have been at the centre of tax administration reform in Sub-Saharan Africa for the last 30 years. Nevertheless, the revenue effect of this reform remains highly debated (Ahlerup et al., 2015; Ebeke et al., 2016; Fjeldstad and Moore, 2009; Sarr, 2016; Von Haldenwang et...

This paper investigates the effect of ICT and e-formalization on tax mobilization efforts in sub-Saharan Africa. Using a panel of 42 countries from 1991 to 2018 and applying appropriate model specifications; the empirical findings show that there is strong support that ICT (mobile subscription...

During recent years, new doubts about the effectiveness of international aid have emerged. One of the arguments employed to justify this sceptical view is that aid can hinder tax effort in developing countries. Nevertheless, empirical research on the aid-tax nexus is inconclusive and it shows...