| Title: | Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries |
| Authors: | Yawovi Mawussé Isaac Amedanou |
| Edition statement: | June 2021 |
| Publisher: | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi), 2021-06 |
| Series: | Études et Documents Cerdi, ISSN 2114-7957, num. 2021/18 |
| Size: | 20 p. |
| Languages: | English |
| Descriptors: |
[Eurovoc] FINANCE > taxation > tax system > tax collection [Eurovoc] GEOGRAPHY > economic geography > WAEMU countries [Eurovoc] POLITICS > political framework > political system [JEL] D - Microeconomics > D0 - General > D02 - Institutions: Design, Formation, Operations, and Impact [JEL] H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General |
| Tags: | political regime ; democracy ; autocracy ; institutions ; tax revenue ; WAEMU |
| Abstract: | This paper argues that the main determinant of differences in tax revenue collection across countries are differences in political regimes and institutions. The evidence based on the 8 members States of West African Economic and Monetary Union (WAEMU) over the period 90-2017, clearly supports that tax collection leads to better economic institutions and more democratic political system. Thus, handle the problem of tax collection will entail a reform of these institutions and a democratization of the political regimes. Institutions, political regimes, and democracy significantly increase tax collection while autocracy reduces it. The findings turn out to be robust accounting for the potential endogeneity of various institutions and aid intensity through 2SLS estimates. |
| Axe de recherche : | Financement du développement |
| Link for e-copy: | https://hal.uca.fr/hal-03255316 |
E-copies (1)
 https://hal.uca.fr/hal-03255316/file/ED_18.pdf URL |
