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

Author

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  • Luisito Bertinelli

    (CREA, Université du Luxembourg)

  • Arnaud Bourgain

    (CREA, Université du 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," DEM Discussion Paper Series 16-04, Department of Economics at the University of Luxembourg.
    • Handle: RePEc:luc:wpaper:16-04
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    References listed on IDEAS

    as
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    13. Mr. Patrick Fossat & Mr. Michel Bua, 2013. "Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa," IMF Working Papers 2013/173, International Monetary Fund.
    14. Abhijit Sen Gupta, 2007. "Determinants of Tax Revenue Efforts in Developing Countries," IMF Working Papers 2007/184, International Monetary Fund.
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    Citations

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    Cited by:

    1. Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024. "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series 24-10, Department of Economics at the University of Luxembourg.
    2. 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(01), December.
    3. 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:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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