An instrumental variables approach to estimating tax revenue elasticities: evidence from Sub-Saharan Africa

Brueckner, Markus (2012) An instrumental variables approach to estimating tax revenue elasticities: evidence from Sub-Saharan Africa. Journal of Development Economics, 98 2: 220-227. doi:10.1016/j.jdeveco.2011.07.006


Author Brueckner, Markus
Title An instrumental variables approach to estimating tax revenue elasticities: evidence from Sub-Saharan Africa
Journal name Journal of Development Economics   Check publisher's open access policy
ISSN 0304-3878
1872-6089
Publication date 2012-07
Year available 2011
Sub-type Article (original research)
DOI 10.1016/j.jdeveco.2011.07.006
Open Access Status
Volume 98
Issue 2
Start page 220
End page 227
Total pages 8
Place of publication Amsterdam, Netherlands
Publisher Elsevier
Language eng
Abstract This paper exploits the significant response of real GDP growth of Sub-Saharan African countries to exogenous international commodity price and rainfall shocks to construct instrumental variables estimates of the tax revenue elasticity IV estimates yield that a 1% increase in GDP increases tax revenues by up to 2.5%.
Keyword Tax revenues
Growth
Instrumental variables
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Non-UQ
Additional Notes Available online 4 August 2011

Document type: Journal Article
Sub-type: Article (original research)
Collections: Non HERDC
School of Economics Publications
 
Versions
Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 3 times in Thomson Reuters Web of Science Article | Citations
Scopus Citation Count Cited 6 times in Scopus Article | Citations
Google Scholar Search Google Scholar
Created: Thu, 05 Feb 2015, 16:55:20 EST by Alys Hohnen on behalf of School of Economics