Mkandawire, Thandika (2010) On tax efforts and colonial heritage in Africa. The Journal of Development Studies, 46 (10). pp. 1647-1669. ISSN 0022-0388
Full text not available from this repository.Abstract
One commonly observed phenomena about taxation in Africa are regional differences and the fact that southern African countries have higher levels of shares of taxation in GDP. This article argues that the major source of differences in 'tax effort' is the colonial histories of various countries. Using standard measures of 'tax effort in a panel data framework and dividing colonial Africa along forms of incorporation into the colonial system, it shows that African countries and others with similar colonial histories have higher levels of 'tax effort'. However, the difference disappears when we control for the colonial factor. These results hold under different model specifications.
| Item Type: | Article |
|---|---|
| Official URL: | http://www.tandf.co.uk/journals/FJDS |
| Additional Information: | © 2011 Taylor & Francis |
| Divisions: | International Development |
| Subjects: | D History General and Old World > DT Africa H Social Sciences > HJ Public Finance J Political Science > JV Colonies and colonization. Emigration and immigration. International migration |
| JEL classification: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue |
| Date Deposited: | 06 Jan 2011 13:46 |
| Last Modified: | 11 Dec 2024 23:43 |
| URI: | http://eprints.lse.ac.uk/id/eprint/31211 |
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