Cookies?
Library Header Image
LSE Research Online LSE Library Services

On tax efforts and colonial heritage in Africa

Mkandawire, Thandika (2010) On tax efforts and colonial heritage in Africa. 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
Library of Congress subject classification: 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
Journal of Economic Literature Classification System: H - Public Economics > H2 - Taxation, Subsidies, and Revenue
Sets: Departments > International Development
Collections > Economists Online
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Date Deposited: 06 Jan 2011 13:46
URL: http://eprints.lse.ac.uk/31211/

Actions (login required)

Record administration - authorised staff only Record administration - authorised staff only