Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/126443 
Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
CREDIT Research Paper No. 14/04
Verlag: 
The University of Nottingham, Centre for Research in Economic Development and International Trade (CREDIT), Nottingham
Zusammenfassung: 
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).
Schlagwörter: 
Tax Revenue
Institutions
Sub-Saharan Africa
JEL: 
H20
O23
O55
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
1.34 MB





Publikationen in EconStor sind urheberrechtlich geschützt.