The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs.

Abstract : In the context of achieving the new Sustainable Development Goals, revenue mobilization is a high priority in developing countries and in Sub-Saharan Africa, where governments’ ability to tax remains limited. Using a unique revenue dataset spanning the period 1980-2010, we analyze three important tax reforms: the Large Taxpayers Unit (LTU), the Value Added Tax (VAT), and the Semi-Autonomous Revenue Agency (SARA). We propose an ex-post impact assessment of these tax reforms in SSA countries based on propensity-score matching methodology (PSM) and synthetic control method (SCM). VAT and SARA are found to have an unambiguously large and positive effect on non-resource taxes, while the impact of LTU is insignificant—LTU seems however an important precondition for the adoption of the first two reforms. We conclude also that VAT and SARA display some synergy, and their positive effects strengthen several years after their adoption.
Type de document :
Pré-publication, Document de travail
2016.11. 2016
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Soumis le : mercredi 15 juin 2016 - 10:47:36
Dernière modification le : jeudi 11 janvier 2018 - 06:17:19
Document(s) archivé(s) le : vendredi 16 septembre 2016 - 10:14:07


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  • HAL Id : halshs-01332049, version 1



Christian Ebeke, M Mansour, Grégoire Rota-Graziosi. The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs.. 2016.11. 2016. 〈halshs-01332049〉



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