This study compares taxation trends, volatility and tax effort between sub‐Saharan Africa
(SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the …

Purpose The paper aims to assess the effects of taxes and benefits on inequality and
poverty in five African countries: Ghana, Mozambique, South Africa, Uganda and Zambia …

Redistributive systems in Africa are still in their infancy but are expanding in order to finance
increasing public spending. This paper aims at characterising the redistributive potential of …

The authors use data from Saudi Arabia with a highly Islamic religious environment. The
authors use an extreme bounds analysis (EBA), which provides a reliable analysis of the …

The purpose of this article is to take the lead and investigate value-added tax (VAT) revenue
and economic growth in Southern Africa, especially referring to the Southern African …

1 This K4D Helpdesk report is the second part in a series of two reports on regional tax
issues. The first report focusses on tax competition and its implications for LMICs, while this …

This spatial analysis examines the relationship between fiscal policy and economic growth
in the Southern African Development Community (SADC). Using econometric techniques on …

This study pursued an empirical investigation on the nexus between fiscal policy and
economic growth in SADC countries with special reference to spatial analysis. Econometric …

Domestic revenue mobilization continues to feature on the agendas of international
development agents and academic communities. There is, however, a strong focus on …