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Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms

Author

Listed:
  • Luisito Bertinelli

    (University of Luxembourg)

  • Arnaud Bourgain

    (University of Luxembourg)

Abstract

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries' tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms.

Suggested Citation

  • Luisito Bertinelli & Arnaud Bourgain, 2016. "Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms," Economics Bulletin, AccessEcon, vol. 36(3), pages 1805-1810.
    • Handle: RePEc:ebl:ecbull:eb-16-00374
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    References listed on IDEAS

    as
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    Cited by:

    1. Yaru, Mohammed Aminu & Raji, Ajibola Simbiat, 2021. "Corruption, Governance and Tax Revenue Performance in Sub-Saharan Africa," African Journal of Economic Review, African Journal of Economic Review, vol. 10(1), December.
    2. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.

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    More about this item

    Keywords

    Tax revenue mobilization; Business law reform; Tax reform;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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