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

Résumé

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. 
Citer

Mansour, M. "A Tax Revenue Dataset for Sub-Saharan Africa: 1980-2010", Ferdi, Working Paper I19, July 2014. Également : Mansour, M. "Une base de données sur les recettes fiscales en Afrique sub-saharienne, 1980-2010", Revue d'Economie du Développement, 2014/3 (Vol. 22) :http://www.cairn.info/revue-d-economie-du-developpement-2014-3.htm