Resource Dependence and Fiscal Effort in Sub-Saharan Africa:
Gespeichert in:
Internformat
MARC
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| 100 | 1 | |a Thomas, Alun H. |e Verfasser |4 aut | |
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| 520 | 3 | |a High natural resource prices in recent years have resulted in sizeable increases in fiscal revenue for many resource-exporting countries in sub-Saharan Africa. However, this revenue source is volatile, and arguably these countries should also rely on other forms of taxation to help fund public expenditure. This paper asks whether the availability of higher resource revenue in these countries has led to lower taxation effort of other revenue categories. The question is analyzed both in terms of the relationship between non-resource tax revenue and resource revenue, and between non-resource tax revenue and statutory tax rates. The paper finds evidence suggesting that nonresource revenue is negatively influenced by a higher resource revenue-to-GDP ratio. The lower take up of nonresource taxes in resource-rich countries is correlated with higher levels of corruption in these countries, suggesting weaker institutions affect nonresource revenue through incentives for tax evasion and/or large tax exemptions as argued in the literature | |
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Datensatz im Suchindex
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| id | DE-604.BV048342011 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T19:42:02Z |
| institution | BVB |
| isbn | 1484391500 9781484391501 |
| language | English |
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| oclc_num | 1337133334 |
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| owner | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM |
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| physical | 1 Online-Ressource (19 p) |
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| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | International Monetary Fund |
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| series2 | IMF Working Papers |
| spellingShingle | Thomas, Alun H. Resource Dependence and Fiscal Effort in Sub-Saharan Africa |
| title | Resource Dependence and Fiscal Effort in Sub-Saharan Africa |
| title_auth | Resource Dependence and Fiscal Effort in Sub-Saharan Africa |
| title_exact_search | Resource Dependence and Fiscal Effort in Sub-Saharan Africa |
| title_full | Resource Dependence and Fiscal Effort in Sub-Saharan Africa Thomas, Alun H |
| title_fullStr | Resource Dependence and Fiscal Effort in Sub-Saharan Africa Thomas, Alun H |
| title_full_unstemmed | Resource Dependence and Fiscal Effort in Sub-Saharan Africa Thomas, Alun H |
| title_short | Resource Dependence and Fiscal Effort in Sub-Saharan Africa |
| title_sort | resource dependence and fiscal effort in sub saharan africa |
| url | http://elibrary.imf.org/view/IMF001/20774-9781484391501/20774-9781484391501/20774-9781484391501.xml |
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