Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/250109 
Year of Publication: 
2021
Series/Report no.: 
AGDI Working Paper No. WP/21/085
Publisher: 
African Governance and Development Institute (AGDI), Yaoundé
Abstract: 
Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study explores the linkages between the governance quality, taxation and inclusive human development (i.e., inequality-adjusted human development index) using the generalized method of moments (GMM) technique to establish the empirical findings on 52 African countries for the period 2010-2018. The following findings are established. First, there is an unconditional positive effect of taxation on inclusive human development. Second, the net effects of taxation on inclusive human development, associated with the interaction of the government revenue with governance quality variables, are positive for the most part. It is then evident that when taxation policies are combined with good governance initiatives, the ultimate impact of inclusive human development is likely to be enhanced.
Subjects: 
Government revenue
taxation
governance quality
Africa
Document Type: 
Working Paper

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