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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 …
Persistent link: https://www.econbiz.de/10011596231
This paper contributes to the literature on tax performance in sub-Saharan African countries. A standard model of the determinants of tax revenue is augmented to include measures of indigenous pre-independence institutional structure constructed from anthropological data on the characteristics...
Persistent link: https://www.econbiz.de/10010390344
As part of electricity sector reforms, Sub-Saharan African countries have established independent regulatory agencies to signal legal and political commitment to end selfregulation and provision of service by the state. The reforms aimed to encourage private investments, improve efficiency, and...
Persistent link: https://www.econbiz.de/10012194362
An analysis of data for 39 sub-Saharan African countries during 1985-96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural...
Persistent link: https://www.econbiz.de/10012782153
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 …
Persistent link: https://www.econbiz.de/10011669283
Estimating the impact of HIV/AIDS epidemic on economic growth is challenging because of endogeneity concerns. In this paper, we use novel data on male circumcision and distance from the first HIV outbreak as instrumental variables for the HIV/AIDS epidemic in 241 regions across 25 countries in...
Persistent link: https://www.econbiz.de/10011336553
By analysing the institutional structures of indigenous sub-Saharan African groups, this paper aims to highlight the effect that these institutions may have had, and continue to have, on contemporary institutional performance. Using ethnographic and anthropological data sources a set of...
Persistent link: https://www.econbiz.de/10010200352
Following closely the analytical approach adopted by Head and Mayer (2004) and Novy (2010), this paper derives a micro-founded bilateral trade cost measure for sub-Saharan Africa (SSA) as a function of observable domestic and inter-national trade data. The derived measure of trade cost by Novy...
Persistent link: https://www.econbiz.de/10009614345
The arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is understudied. To address this gap, we theorize that formalization of individual property rights facilitates economic...
Persistent link: https://www.econbiz.de/10012798722
The rights-based approach to development targets progress towards the realization of 30 articles set forth in the Universal Declaration of Human Rights. Progress is frequently measured using the multidimensional poverty index. While elegant and useful, the multidimensional poverty index is in...
Persistent link: https://www.econbiz.de/10011634637