Dhaneshwar Ghura
Tax Revenue in Sub-Saharan Africa: Effects of Economic Policies and Corruption
International Monetary Fund
analysis data 39 subsaharan african countries 198596 indicates variations tax revenuegdp ratios within group influenced economic policies level corruptionnamely ratios rise declining inflation implementation structural reforms rising human capital proxy provision public services government declining corruptionthe paper confirms tax revenue ratio rises income elements countrys tax base share agriculture gdp degree openness influence tax revenue