Interpretative guide to non-tax revenue in Revenue Statistics in Africa

The Determinants of Tax Revenue in Sub-Saharan Africa

This paper identifies the determinants of tax revenue in sub-Saharan Africa using an unbalanced panel dataset of 39 countries over the period 1980-2005. A set of factors that can potentially influence tax revenues such as the tax base, structural factors, foreign aid and conflict, is considered in the econometric analysis. Our contribution is that besides the analysis of the determinants of the...

Tax revenue mobilisation in Ethiopia

Economic Freedom, Economic Growth And Governments Tax Revenue In (MENA)

State Government Tax Revenue , Tax Revenue Composition and Tax Effort Index : An Assessment of the 1978 - 97 period

Fiscal deficit concerns, especially during sever downturns, and uncertainties regarding future federal grants have underscored the importance of relying on state own-revenues including taxes. In this paper, we derive an equation for state total tax revenue-output ratio and estimate it using a panel of forty-nine states over the period 1978-97 (the sample period reflects a break in some key seri...

The Revenue Impact of Repeated Tax Amnesties

Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short-run revenue and weaken incentives for longrun tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of...