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Tax and sustainable development in sub-Saharan Africa: Beyond accountability and responsiveness

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  • Alex Adegboye
  • Abrams M.E. Tagem

Abstract

This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990-2019. The empirical evidence is based on three empirical strategies: generalized method of moments, instrumental variable Tobit, and quantile regressions. The following findings are revealed. First, accountability dynamics influence tax revenue in ways that have favourable net effects on sustainable development.

Suggested Citation

  • Alex Adegboye & Abrams M.E. Tagem, 2023. "Tax and sustainable development in sub-Saharan Africa: Beyond accountability and responsiveness," WIDER Working Paper Series wp-2023-54, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2023-54
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2023-54-tax-sustainable-development-sub-Saharan-Africa-beyond-accountability-responsiveness.pdf
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    References listed on IDEAS

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    Keywords

    Sub-Saharan Africa; Accountability; Revenue mobilization; Tax revenue; Sustainable development;
    All these keywords.

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