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governance and individual tax compliance in sub-Saharan Africa. We employ a logistic regression model and use Round 7 of the …
Persistent link: https://www.econbiz.de/10013461922
on local revenues in sub-Saharan Africa, a region where local fiscal capacity is limited and endogenously determined by … of many rural districts in Africa - intergovernmental transfers facilitate local revenue generation instead of …
Persistent link: https://www.econbiz.de/10011548235
This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax …
Persistent link: https://www.econbiz.de/10014496434
At the end of the 1980s, Côte d'Ivoire entered a deep macroeconomic crisis that put an end to the often-praised 'Ivorian miracle'. After the death of the founding father Houphouet- Boigny, unrestrained political competition added to bad economic conditions and led to the nightmare of civil war....
Persistent link: https://www.econbiz.de/10010425078
We analyse the effect of parental risk preferences and a novel measure of maternal bargaining power over educational expenses-elicited via lab-in-the-field experiments in rural Côte d'Ivoire-on the educational progression of boys and girls. Data from 135 couples and their children show that the...
Persistent link: https://www.econbiz.de/10013441652
Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991-2014. It finds that, in a particular transitional country, the higher the national income, the...
Persistent link: https://www.econbiz.de/10011587046
favourably. Africa has benefitted most, particularly West Africa. This survey provides an up-to-date statistical analysis of the …
Persistent link: https://www.econbiz.de/10011672022
The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context - in which many firms are highly leveraged and the marginal effective tax rates for using debt financing are...
Persistent link: https://www.econbiz.de/10011982640
This study provides a first attempt to contribute a large-scale assessment of whether crisis response as observed during the COVID-19 pandemic can serve as a feasible blueprint for creating durable solutions across countries. Adopting a lens on fiscal contracts, it assesses highlevel parameters...
Persistent link: https://www.econbiz.de/10013349390
in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is …
Persistent link: https://www.econbiz.de/10014362682