An instrumental variables approach to estimating tax revenue elasticities: Evidence from Sub-Saharan Africa |
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Authors: | Markus Brückner |
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Institution: | Department of Economics, University of Adelaide, Australia |
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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%. |
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Keywords: | E62 H20 H60 O55 |
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