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Corruption, governance and tax revenues in Africa

100%
Epaphra M., Massawe
Business and Economic Horizons
|
2017
|
vol. Volume 13
|
issue Issue 4
439-467
EN
In this paper we analyze the effects of institutional variables (corruption and governance), structural variables (per capita income, trade openness, inflation and share of agriculture in GDP), and policy variables (tax rate and tariff rate) on total tax revenues, direct taxes, indirect taxes and trade taxes using panel data set for 30 African countries over the 1996-2016 period. All estimates are based on fixed effects (FE) and random effects (RE) models. Using Hausman test, RE is earmarked to be the more preferred model in this paper. The RE regression results show that corruption and governance are two main determinants of tax revenues in Africa. While corruption has a significant negative effect on tax revenues, good governance measured in terms of government effectiveness, regulatory quality, rule of law and voice and accountability tends to raise tax revenue generation and in particular, indirect taxes. In the same vein, governance in form of political stability tends to have a very significant effect on direct taxes and international trade taxes. The basic intuition behind these results is that higher institutional capacity and lower corruption enhance tax revenue generation in the economy. Intriguingly, empirical results show that tariff rates tend to have a strong negative effect on total tax revenue but at the same time they have a strong positive effect on trade tax revenue. Moreover, trade openness tends to have a strong positive relationship with tax revenue. Overall, results suggest that to raise more tax revenue, governments should reduce corruption, improve tax and customs administration and raise revenues from tax categories that are less susceptible to corruption. They should as well enhance trade openness.
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Nierówności dochodowe w państwach europejskich - analiza przy wykorzystaniu współczynnika Giniego

72%
Zwiech P.
Studia Ekonomiczne
|
2013
|
vol. 145
89-101
EN
This article evaluates the discrepancies in the distribution of household income in selected European States. The article focuses on the analysis of Gini coefficient before and after taxation and social transfers in selected European States as well as it analyses the impact of taxation and social transfers on discrepancies in household income in selected States. The results show that with regard to absolute values discrepancies in household income are largely reduced by taxation and social transfers in Austria, Belgium, Germany and Finland, as to relative values: in Belgium, Austria, Finland and Slovenia while they are the least reduced, with regard to both absolute and relative values, in Iceland, Switzerland, Greece and the Netherland.
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