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

    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)

    Abdou Thiao, Souleymane Ouonogo
    61-78
    30-06-2021

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

    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)

    Abdou Thiao, Souleymane Ouonogo
    61-78
    30-06-2021
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