Institutions and tax capacity in sub-Saharan Africa
(2023)
Journal Article
Tagem, A. M. E., & Morrissey, O. (2023). Institutions and tax capacity in sub-Saharan Africa. Journal of Institutional Economics, 19(3), 332-347. https://doi.org/10.1017/S1744137422000145
This paper contributes to research on the institutional determinants of tax capacity using annual data from 39 sub-Saharan African countries from 1985 to 2018 to construct a measure of tax capacity for each country based on the trend component of the... Read More about Institutions and tax capacity in sub-Saharan Africa.