Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/126443
Authors: 
Torrance, Samantha
Morrissey, Oliver
Year of Publication: 
2014
Series/Report no.: 
CREDIT Research Paper 14/04
Abstract: 
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 of ethnic group organisation. We posit that if the three largest ethnic groups characterised by a clan-based organisational structure are a sufficiently large share of the population they are more likely to be able to reach a political consensus that allows a higher revenue to GDP ratio. We find that indigenous institutions have an effect on tax performance in SSA that diminishes over time (as the economy grows and new institutions emerge).
Subjects: 
Tax Revenue
Institutions
Sub-Saharan Africa
JEL: 
H20
O23
O55
Document Type: 
Working Paper

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