Tax mobilization in sub-Saharan Africa : Do illicit financial flows matter?

Authors

  • Abdou Thiao
  • Souleymane Ouonogo

DOI:

https://doi.org/10.18559/RIELF.2021.1.1

Keywords:

Tax burdens, Value Added Tax (VAT), International financial flows

Abstract

The objective of this paper is to analyze the contribution of illicit financial flows to the differences in tax rates in sub-Saharan Africa. Our sample contains 18 cooperative countries and 12 non-cooperative countries with respect to the Anti-Money Laundering / Countering the Financing of Terrorism. Using the Oaxaca-Blinder decomposition, we find that the difference in illicit financial flows explains the differences in tax burden.(original abstract)

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Published

30-06-2021

How to Cite

Thiao, Abdou, and Souleymane Ouonogo. “Tax Mobilization in Sub-Saharan Africa : Do Illicit Financial Flows Matter?”. DEMO, vol. 5, no. 1, June 2021, pp. 61-78, doi:10.18559/RIELF.2021.1.1.

Issue

Vol. 5 No. 1 (2021)

Section

Articles

License

Copyright (c) 2021 Poznań University of Economics and Business

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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