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Ahlerup, Pelle; Baskaran, Thushyanthan; Bigsten, Arne
The Journal of development studies, 06/2015, Letnik: 51, Številka: 6Journal Article
We study the effect of two tax innovations - value added taxes (VAT) and autonomous revenue authorities (ARA) - on tax revenues in sub-Saharan Africa. The dataset consists of 47 countries over 1980-2010. We find that VATs have no effect on total tax revenues, neither in the short- nor in the long-run. ARAs lead to higher tax revenues in the short- and medium-run, but the effect dissipates over time. The main conclusion is that tax innovations are not a panacea to overcome the revenue shortages in African countries, but they are helpful in the short- and medium-run.
