Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
Type de ressource
Auteurs/contributeurs
- Bertinelli, Luisito (Auteur)
- Bourgain, Arnaud (Auteur)
Titre
Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
Résumé
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.
Publication
Economics Bulletin
Volume
36
Numéro
3
Pages
1-7
Date
2016-09-29
Langue
EN
ISSN
1545-2921
Titre abrégé
Tax Mobilization in Sub-Saharan Africa
Référence
Bertinelli, L., & Bourgain, A. (2016). Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms. Economics Bulletin, 36(3), 1–7. https://orbilu.uni.lu/bitstream/10993/28780/1/EB-16-%20Bertinelli-Bourgain.pdf
Thématiques
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