{"title":"Tax Transition Impact on Fiscal Balance in WAEMU Countries: A Difference-in-Difference Approach","authors":"Vigninou Gammadigbe","doi":"10.1111/1467-8268.70026","DOIUrl":"https://doi.org/10.1111/1467-8268.70026","url":null,"abstract":"<div>\u0000 \u0000 <p>West African Economic and Monetary Union (WAEMU) initiated a tax transition program in 2006 to substitute trade taxes with domestic taxes. This paper assesses the impact of this tax reform on WAEMU countries' fiscal balance and total revenues, using difference-in-difference methods. The results showed that the tax transition effect on the structural fiscal balance is marginal. Despite the presence of hard-to-tax sectors such as the informal and agricultural sectors, the reform has had a positive impact on tax revenues. This effect is permanent and grows stronger over time. To enhance the effectiveness of the program, the paper suggests to modernize tax administrations in WAEMU countries, to develop digital tools for domestic revenue collection and design policies to reduce the size of the informal sector. Furthermore, for the other Regional Economic Communities and African countries, the results show that fiscal transition could be an effective tool to counter the decline in border tax revenues linked to the implementation of the African Continental Free Trade Area.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 4","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145012929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Appreciation to Article Reviewers","authors":"","doi":"10.1111/1467-8268.70030","DOIUrl":"https://doi.org/10.1111/1467-8268.70030","url":null,"abstract":"","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145012223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aristide Merlin Ngono, Emmanuel Bruno Ongo Nkoa, Marc-Hubert Depret
{"title":"Résilience de la croissance économique en contexte pandémique des pays d'Afrique subsaharienne: Une explication par les mesures de lutte contre la COVID-19","authors":"Aristide Merlin Ngono, Emmanuel Bruno Ongo Nkoa, Marc-Hubert Depret","doi":"10.1111/1467-8268.70028","DOIUrl":"https://doi.org/10.1111/1467-8268.70028","url":null,"abstract":"<div>\u0000 \u0000 <p>Cette étude évalue l'impact des mesures de lutte contre la COVID-19 sur la résilience de la croissance économique en Afrique subsaharienne à partir des données du Fond Monétaire international et de l'Oxford COVID-19 Suivi des réponses gouvernementales. Utilisant un échantillon de 45 pays d'Afrique subsaharienne, nous avons élaboré deux indices un indice de résistance au choc et un indice de reprise post-COVID. Ces indices, ajustés quotidiennement, ont servi pour les estimations économétriques basées sur le modèle N-SIRD estimé avec la méthode des moindres carrés ordinaires et les moindres carrés généralisés. Les résultats montrent que certaines mesures (restrictions sur les rassemblements, quarantaines, allègement de la dette, contrôle des voyages) ont favorisé la reprise économique, tandis que d'autres (confinement strict, fermeture des écoles et des lieux de travail) ont freiné cette dynamique. L’étude propose une nouvelle échelle de résilience à l'intention des décideurs afin de mieux orienter les politiques économiques en période de crise. En enrichissant la littérature sur la résilience économique en Afrique subsaharienne, cette étude fournit des perspectives utiles pour la gestion des futures crises pandémiques en soulignant l'importance d'une coordination efficace entre politiques sanitaires et économiques pour préserver la stabilité économique d'ensemble.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144929708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Benjamin Ighodalo Ehikioya, Alexander Ehimare Omankhanlen, Ada Mac-Ozigbo, Lawrence Uchenna Okoye, Daniel Ebakoleaneh Ufua
{"title":"Women on Corporate Boards and Their Influence on Firm Performance in Nigeria: Evidence From Panel Data Analysis","authors":"Benjamin Ighodalo Ehikioya, Alexander Ehimare Omankhanlen, Ada Mac-Ozigbo, Lawrence Uchenna Okoye, Daniel Ebakoleaneh Ufua","doi":"10.1111/1467-8268.70029","DOIUrl":"https://doi.org/10.1111/1467-8268.70029","url":null,"abstract":"<div>\u0000 \u0000 <p>There have been concerns about the impact gender inequality and board composition could have on the performance of firms, especially in emerging economies. Effective board composition is an essential factor in modern organisations. Thus, this study examines whether female inclusion in company boards impacts the performance of publicly traded firms in Nigeria from 2013 to 2022. The study employed data from firms trading on the Nigerian Exchange Group from 2013 to 2022, the Fixed Effects model for analysis and two-stage least squares for robustness checks. The empirical findings show that female inclusion in corporate boards positively impacts firm performance in Nigeria. The study also explores board experience and age diversity to address the issue of cognitive as well as demographic diversity. The impact of female inclusion in corporate boards is significant when the directors have experience in board matters and possess a minimum of a bachelor's degree or comparable professional qualifications. After addressing the likelihood of endogeneity problems associated with governance variables, the results from the robustness checks remain the same. The findings imply that firms should promote board gender diversity as well as engage experienced and educated female directors in board-related matters to enhance good governance and firm performance.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144915291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Free Movement of Persons and Cross-Border Trade in Southern African Development Community (SADC): The Zimbabwean Example","authors":"Rejoice Rumbidzai Musakaruka, Yaya Deome Hamadjoda Lefe, Epo Boniface Ngah","doi":"10.1111/1467-8268.70027","DOIUrl":"https://doi.org/10.1111/1467-8268.70027","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigated the effects of the free movement of persons on cross-border trade in the Southern African Development Community (SADC), using Zimbabwe as the case study. Adopting an autoregressive distributed lag (ARDL) model on data from 1990 to 2021, findings reveal that (a) free movement of persons, both in terms of the SADC's protocol and the volume of the actual movement of persons, has a statistically significant short-run negative and long-run positive impact on cross border trade in Zimbabwe; and (b) governance quality, financial access, gross savings and net inflows of foreign direct investment have a statistically significant short-run negative and long-run positive influence on cross-border trade in Zimbabwe within the SADC region. Policy-wise, the Zimbabwean government and the SADC region should strengthen their commitment to the SADC's free movement of persons protocol and abolish regulatory and customs procedures limiting cross-border trade.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144891734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Impact of Online Activism on Civic Engagement in Sub-Saharan Africa","authors":"Tchapo Gbandi, Yawo Agbényégan Noglo, Komivi Afawubo, Kwami Ossadzifo Wonyra, Victor Nyatefe","doi":"10.1111/1467-8268.70025","DOIUrl":"https://doi.org/10.1111/1467-8268.70025","url":null,"abstract":"<div>\u0000 \u0000 <p>Social media has witnessed a significant surge over the past decade as a platform for diverse interactions across various domains, including politics and religion. However, the effects of social media in Africa remain underexplored. This paper analysed the impact of online political and religious activism on the civic engagement of social media users in seven sub-Saharan African (SSA) countries. We examined the propensity for civic engagement of netizens, which encompasses their inclination to vote and volunteer. Using impact analysis methods and data from the Household and individual information and communication technologies' access and usage survey 2017–2018, the results show that political and religious engagement on social media does not influence netizens' propensity to vote. As for the propensity to volunteer, only online political engagement matters. In sum, our findings indicate that although online engagement can create a sense of participation, only political activism translates into concrete civic actions (i.e., volunteering). Policymakers should bridge digital participation with offline civic engagement by promoting civic education, formalising online opinion leaders and advancing e-government to boost transparency and trust. Our results also show that male and youth netizens with political interest are most likely to volunteer. These results reveal that social media alone is insufficient to challenge real-life norms in SSA countries.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144773813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does Agricultural Foreign Direct Investment Boost the Human Development in Sub-Saharan Africa?","authors":"Edwin Mumah, Yangfen Chen, Yu Hong","doi":"10.1111/1467-8268.70024","DOIUrl":"https://doi.org/10.1111/1467-8268.70024","url":null,"abstract":"<div>\u0000 \u0000 <p>The welfare of sub-Saharan Africa (SSA) is pivotal for achieving the UN Sustainable Development Goals (SDGs), with the agricultural sector playing a vital role. Many SSA nations increasingly rely on agricultural foreign direct investment (AFDI) to enhance agricultural development and welfare. However, the impact of AFDI on welfare remains controversial and poorly understood. This study employs panel data and moments quantile regression to examine AFDI's effect across 45 SSA countries from 1990 to 2022. Results indicate a significant positive effect on the Human Development Index (HDI) as the welfare indicator, with a one-unit rise in AFDI linked to a 0.002%−0.008% increase in HDI. When the HDI is decomposed into income, education, and life expectancy, a one-unit increase in AFDI correlates with increased income levels ($0.001) and life expectancy (0.002 years). Further analysis identifies a threshold of $5.77 million of AFDI beyond which its positive impact on HDI declines. Findings suggest that sustained and consistent AFDI enhances sustainable development and overall welfare in the SSA.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144767737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ali Fakih, Dareen Fayyad, Assem Debian, Andrios Neaimeh, Hussein Zeaiter
{"title":"What Are the Drivers of Education Attainment in the MENA Region?","authors":"Ali Fakih, Dareen Fayyad, Assem Debian, Andrios Neaimeh, Hussein Zeaiter","doi":"10.1111/1467-8268.70023","DOIUrl":"https://doi.org/10.1111/1467-8268.70023","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the determinants of educational attainment in the MENA region, aiming to address persistent shortcomings in access and outcomes. Using data from the SAHWA Youth Survey (2016), we analyze a sample of youth from five Arab countries and apply an ordered probit model to examine educational attainment across four levels. The results indicate that boys and urban residents are less likely to attain higher levels of education compared to girls and rural residents. Additionally, private tutoring and enrollment in private institutions significantly increase the likelihood of reaching tertiary education. Household characteristics and parental profiles play a critical role in shaping educational outcomes. Country-specific analyses reveal diverse socio-economic and policy environments, underscoring the need for tailored interventions. Robustness checks using ordered logit models confirm the consistency of our findings. This study contributes valuable insights for addressing educational disparities and offers a solid foundation for policy formulation and future studies in the MENA region.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144647248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Do The WAEMU Member States Still Have Fiscal Space? Answering by Optimal Taxation Approach","authors":"Isaac Amedanou","doi":"10.1111/1467-8268.70022","DOIUrl":"https://doi.org/10.1111/1467-8268.70022","url":null,"abstract":"<div>\u0000 \u0000 <p>Yes, this paper, based on the optimal taxation approach, confirms the existence of unexploited fiscal space within WAEMU that member states could leverage to finance productive investments. Using the models of Scully (1996) and quadratic specifications within panel time-series models with heterogeneous slopes, the results provide clear evidence of an inverse U-shaped tax-growth relationship. The findings show that since 1980, the fiscal performance of WAEMU countries has been suboptimal. The optimal level of taxation that maximizes growth over the period 1980–2017 is estimated at 20.6% of GDP. In comparison, the average tax rate was 12.6% of GDP over the same period, indicating an uncollected revenue potential of 8.0% of GDP. This confirms the existence of fiscal space that could be mobilized to finance productive public expenditures and stimulate economic activity while reducing reliance on debt. The results also indicate that optimal tax rates differ across countries in the zone, meaning that the available fiscal space varies from one country to another. The paper recommends measures focused on promoting fiscal citizenship, broadening the tax base, and strengthening tax and customs administration, particularly the systems for taxpayer reporting.</p>\u0000 </div>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144551006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Désiré Avom, Simplice A. Asongu, Cherif Abdramane, Hamed Salim Yazid
{"title":"Political Leadership and Economic Complexity in Africa","authors":"Désiré Avom, Simplice A. Asongu, Cherif Abdramane, Hamed Salim Yazid","doi":"10.1111/1467-8268.70021","DOIUrl":"https://doi.org/10.1111/1467-8268.70021","url":null,"abstract":"<p>Following the literature on leadership impact, this article examines the effect of presidential attributes on the level of economic complexity in African countries. For this purpose, a sample of 28 countries observed over the period 1998 to 2020 was selected. Based on estimates using the ordinary least squares (OLS) and the feasible generalized least squares (FGLS) estimators, it is established that the President's education and occupation are important factors in economic complexity. These results are robust to the employment of various methodologies. The study identifies two potential transmission channels through which the president's attributes influence economic complexity. These mechanisms are institutional quality and human capital.</p>","PeriodicalId":47363,"journal":{"name":"African Development Review-Revue Africaine De Developpement","volume":"37 3","pages":""},"PeriodicalIF":3.1,"publicationDate":"2025-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1467-8268.70021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144473194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}