Abstract

The tax transition has been a major turning point in tax policy in sub-Saharan Africa. However, few studies have empirically analyzed its implications for the performance of national tax revenues. In this study, we analyze the impact of the tax transition on non-resources domestic tax revenues instability. The findings suggest that tax transition has a non-linear impact on non-resources domestic tax revenues instability. Its effect depends on level of economic development and public aid.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.