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Une base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010

Author

Listed:
  • Mario MANSOUR

    (Département des Finances - Fonds Monétaire International)

Abstract

Ce papier présente une base de données unique sur les recettes fiscales en Afrique sub-saharienne. Sa nouveauté réside dans le niveau de détail qui est fourni sur les sources de recettes fiscales pour un grand nombre de pays (41) et sur une longue période temporelle (1980-2010). Le papier décrit la construction de la base, tout en identifiant les problèmes liés aux statistiques de recettes fiscales en Afrique sub-saharienne, et en suggérant de possibles améliorations. Une analyse graphique souligne l’évolution du niveau des recettes dans le temps et suivant trois dimensions : les niveaux de revenus, l’importance relative des recettes fiscales issues des industries extractives, et les blocs commerciaux (zones de libre-échange et unions douanières). Disponible sur www.ferdi.fr, la base de données devrait être utile à un grand nombre d’utilisateurs et de chercheurs, y compris les universitaires, les praticiens de la politique fiscale et les administrations fiscales et douanières.Le version française est publiée dans la Revue d'Ecomomie du développement.

Suggested Citation

  • Mario MANSOUR, 2014. "Une base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010," Working Papers I19, FERDI.
    • Handle: RePEc:fdi:wpaper:1671
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    File URL: http://www.ferdi.fr/sites/www.ferdi.fr/files/publication/fichiers/i19_mario_mansour_papier.pdf
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    Cited by:

    1. Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2017. "Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015," Working Papers 201713, CERDI.
    2. Laporte, Bertrand & de Quatrebarbes, Céline, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Resources Policy, Elsevier, vol. 46(P2), pages 239-249.
    3. de Quatrebarbes, Céline & Boccanfuso, Dorothée & Savard, Luc, 2016. "Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger," Economic Modelling, Elsevier, vol. 57(C), pages 76-92.
    4. Cust,James Frederick & Rivera Ballesteros,Alexis & Zeufack,Albert G., 2022. "The Dog that Didn’t Bark : The Missed Opportunity of Africa’s Resource Boom," Policy Research Working Paper Series 10120, The World Bank.

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General

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