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A Tax Revenue Dataset for Sub-Saharan Africa: 1980-2010

Author

Listed:
  • Mario MANSOUR

    (Fiscal Affairs Department - International Monetary Fund)

Abstract

This paper presents a unique tax revenue dataset for Sub-Saharan Africa, which main innovation is the level of detail it provides about tax revenue sources for a large number of countries (41) and over a long time period (1980-2010). The paper describes how the dataset was constructed, identifying along the way problem areas in tax revenue statistics in Sub-Saharan Africa and possible improvements. A graphical analysis highlights revenue performance over time and across three dimensions: income levels, the relative importance of tax revenue from extractive industries, and trading groups (free-trade areas and customs unions). The dataset, available at www.ferdi.fr, should be useful to a wide range of users and researchers, including academics, tax policy practitioners and advisers, and revenue and customs administrations.

Suggested Citation

  • Mario MANSOUR, 2014. "A Tax Revenue Dataset for Sub-Saharan Africa: 1980-2010," Working Papers I19, FERDI.
    • Handle: RePEc:fdi:wpaper:1672
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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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    Citations

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    Cited by:

    1. Djedje Hermann YOHOU & Michaël GOUJON, 2017. "Reassessing Tax Effort in Developing Countries: a Proposal of a Vulnerability-Adjusted Tax Effort Index (VATEI)," Working Papers P186, FERDI.
    2. Denis Cogneau & Yannick Dupraz & Justine Knebelmann & Sandrine Mesplé-Somps, 2021. "Taxation in Africa from Colonial Times to Present Evidence from former French colonies 1900-2018," PSE Working Papers halshs-03420664, HAL.
    3. Christian Ebeke & M Mansour & Grégoire Rota-Graziosi, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers halshs-01332049, HAL.
    4. Andre Gbato & Falapalaki Lemou & Jean-François Brun, 2021. "Effectiveness of SARA reform in sub-Saharan Africa [Efficacité de la réforme des SARA en Afrique subsaharienne]," Working Papers hal-03119001, HAL.
    5. Kose, M. Ayhan & Kurlat, Sergio & Ohnsorge, Franziska & Sugawara, Naotaka, 2022. "A cross-country database of fiscal space," Journal of International Money and Finance, Elsevier, vol. 128(C).
    6. Djedje Hermann Yohou & Michaël Goujon & Bertrand Laporte & Samuel Guérineau, 2016. "Is Aid Unfriendly to Tax? African Evidence of Heterogeneous Direct and Indirect Effects," Working Papers halshs-01321620, HAL.
    7. Prichard, Wilson, 2016. "Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research," World Development, Elsevier, vol. 80(C), pages 48-60.
    8. Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146279, HAL.
    9. Djedje Hermann Yohou, 2020. "Corruption, Tax reform and Fiscal space in Emerging and Developing Economies," Working Papers hal-02987268, HAL.
    10. Jean-François Brun & Maïmouna Diakite, 2016. "Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue," Working Papers halshs-01332053, HAL.
    11. Vitor Gaspar & Laura Jaramillo & Mr. Philippe Wingender, 2016. "Tax Capacity and Growth: Is there a Tipping Point?," IMF Working Papers 2016/234, International Monetary Fund.
    12. repec:idq:ictduk:13654 is not listed on IDEAS
    13. Oyinlola, Mutiu A. & Adedeji, Abdulfatai A. & Bolarinwa, Modupe O. & Olabisi, Nafisat, 2020. "Governance, domestic resource mobilization, and inclusive growth in sub-Saharan Africa," Economic Analysis and Policy, Elsevier, vol. 65(C), pages 68-88.
    14. Mavungu, Marina Ngoma & Krsic, Nikolina, 2017. "Assessing the impact of tax administration reforms in Sub-Saharan Africa," MPRA Paper 89275, University Library of Munich, Germany.
    15. Mario Mansour, 2015. "Tax Policy in MENA Countries: Looking Back and Forward," IMF Working Papers 2015/098, International Monetary Fund.
    16. Émilie Caldeira & Ali Compaore & Alou Adessé Dama & Mario Mansour & Grégoire Rota-Graziosi, 2019. "Effort fiscal en Afrique subsaharienne : les résultats d’une nouvelle base de données," Revue d’économie du développement, De Boeck Université, vol. 27(4), pages 5-51.
    17. Afrika Ndongozi-Nsabimana, 2020. "Tax revenues and social protection financing in African and Latin American countries," Post-Print hal-03098695, HAL.
    18. Andersson, Jens, 2018. "Tax Stabilisation, Trade and Political Transitions in Francophone West Africa over 120 Years," African Economic History Working Paper 41/2018, African Economic History Network.

    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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