IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04610777.html
   My bibliography  Save this paper

Internal Conflicts and the Moderating Role of Property Rights in Sub-Saharan Africa: Implications for Property Taxation

Author

Listed:
  • Tiemele Aristide Affroumou

    (CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne)

  • Isaac Amedanou

    (GATE Lyon Saint-Étienne - Groupe d'Analyse et de Théorie Economique Lyon - Saint-Etienne - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne - EM - EMLyon Business School - CNRS - Centre National de la Recherche Scientifique)

Abstract

We investigate the implications of internal conflicts for property tax revenues and highlight the moderating role of property rights in Sub-Saharan African countries over the period 1996 to 2019. Estimates based on fixed-effects regressions indicate that internal conflicts reduce property tax revenues, and property rights play a moderating role in the influence of internal conflicts on property tax revenues. Specifically, when property rights are clearly defined, the effect of internal conflicts is quantitatively weaker compared to situations where property rights are ambiguous or poorly enforced. Moreover, in addition to the positive impact of protecting property rights on property tax revenues, the estimates also provide evidence of government effectiveness, further reinforcing the interconnected relationship among internal stability, property rights protection and property tax revenues. Finally, among other factors tested, some, such as the level of development, the share of natural resources and the urban population, are also relevant in determining property tax revenues.

Suggested Citation

  • Tiemele Aristide Affroumou & Isaac Amedanou, 2024. "Internal Conflicts and the Moderating Role of Property Rights in Sub-Saharan Africa: Implications for Property Taxation," Post-Print hal-04610777, HAL.
    • Handle: RePEc:hal:journl:hal-04610777
    DOI: 10.1093/jae/ejae007
    Note: View the original document on HAL open archive server: https://hal.science/hal-04610777
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04610777. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.