아프리카ㆍ중동
연구정보
[경제] What are the drivers of tax capacity in sub-Saharan Africa?
아프리카ㆍ 중동 일반 국외연구자료 연구보고서 - WIDER 발간일 : 2021-10-20 등록일 : 2021-11-27 원문링크
There is limited research on the underlying institutional framework of tax policy and capacity: how tax collection efficiency changes over time and the importance of institutional factors in this process.
This paper fills this gap by devising a measure of tax capacity distinct from commonly used measures of tax effort based on residuals from a tax performance (tax/gross domestic product ratio) regression. The paper uses annual data on 44 sub-Saharan African countries covering the period from 1980 to 2018.
The empirical strategy separating performance from underlying fiscal capacity proceeds in three steps: estimating standard tax performance regressions, from which we generate measures of potential and actual tax revenue; decomposing the actual-to-potential tax revenue ratio to use the trend component as a measure of tax capacity; and applying general-to-specific analysis with a wide variety of economic and institutional variables as potential determinants of tax capacity to identify the most important correlates.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
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