Tax revenue instability in Sub-Saharan Africa: Does institutional quality matter?

IF 0.9 4区经济学 Q3 ECONOMICS

American Journal of Economics and Sociology Pub Date : 2024-07-15 DOI:10.1111/ajes.12598

Roukiatou Nikiema, Mahamoudou Zore

引用次数: 0

Abstract

Sub-Saharan African (SSA) nations face a dual fiscal challenge: the need to increase tax revenue mobilization and to manage revenue instability. This paper examines the causal impact of institutional quality on tax revenue stability in SSA from 2000 to 2020. Using UNU-WIDER data and the System GMM technique, the study finds that institutional quality reduces tax revenue instability, with a stronger effect on indirect tax revenues than on direct taxes. This result is robust to changes in the measure of tax revenue instability, the measure of quality of institutions, the sample, and the time horizon. The effect is particularly pronounced in resource-rich countries and in countries experiencing economic growth. The article's results are relevant to tax policy, specifically the necessary adjustments to improve tax revenue stability through institutional quality.

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撒哈拉以南非洲税收不稳定：机构质量重要吗？

撒哈拉以南非洲（SSA）国家面临着双重财政挑战：既要提高税收动员能力，又要控制税收的不稳定性。本文研究了 2000 年至 2020 年制度质量对撒哈拉以南非洲税收稳定性的因果影响。利用联合国大学世界发展经济学研究所的数据和系统 GMM 技术，研究发现，制度质量降低了税收的不稳定性，对间接税收入的影响强于对直接税的影响。这一结果对税收不稳定性的衡量、机构质量的衡量、样本和时间跨度的变化都是稳健的。这种效应在资源丰富的国家和经济增长国家尤为明显。文章的结果与税收政策相关，特别是通过机构质量提高税收稳定性的必要调整。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

American Journal of Economics and Sociology Multiple-

CiteScore

1.90

自引率

12.50%

发文量

期刊介绍： The American Journal of Economics and Sociology (AJES) was founded in 1941, with support from the Robert Schalkenbach Foundation, to encourage the development of transdisciplinary solutions to social problems. In the introduction to the first issue, John Dewey observed that “the hostile state of the world and the intellectual division that has been built up in so-called ‘social science,’ are … reflections and expressions of the same fundamental causes.” Dewey commended this journal for its intention to promote “synthesis in the social field.” Dewey wrote those words almost six decades after the social science associations split off from the American Historical Association in pursuit of value-free knowledge derived from specialized disciplines. Since he wrote them, academic or disciplinary specialization has become even more pronounced. Multi-disciplinary work is superficially extolled in major universities, but practices and incentives still favor highly specialized work. The result is that academia has become a bastion of analytic excellence, breaking phenomena into components for intensive investigation, but it contributes little synthetic or holistic understanding that can aid society in finding solutions to contemporary problems. Analytic work remains important, but in response to the current lop-sided emphasis on specialization, the board of AJES has decided to return to its roots by emphasizing a more integrated and practical approach to knowledge.