On Tax Efforts and Colonial Heritage in Africa

Publikationsår: 2010

Thandika Mkandawire

Arbetsrapport 2010 nr.10

One commonly observed phenomena on taxation in Africa are regional differences and that southern African countries have higher levels of shares of taxation in GDP. Using a panel data framework and dividing colonial Africa along forms of incorporation into the colonial system, this article argues that the major source of differences in ‘tax effort’ is the colonial histories of various countries.

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