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

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


	Document type :	Scientific journals : Article
	Discipline(s) :	Business & economic sciences : Economic systems & public economics
	To cite this reference:	http://hdl.handle.net/10993/28780

Title :	Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
Language :	English
Author, co-author :	Bertinelli, Luisito [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
	Bourgain, Arnaud [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Publication date :	29-Sep-2016
Journal title :	Economics Bulletin
Volume :	36
Issue/season :	3
Pages :	1805-1810
Peer reviewed :	Yes
Audience :	International
Keywords :	[en] Tax revenue mobilization ; Business law reform ; Tax reform
Abstract :	[en] 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.
Research centres :	Centre for Research in Economics and Management
Permalink :	http://hdl.handle.net/10993/28780

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