Tax mobilization in sub-Saharan Africa : Do illicit financial flows matter?
DOI:
https://doi.org/10.18559/RIELF.2021.1.1Keywords:
Tax burdens, Value Added Tax (VAT), International financial flowsAbstract
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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Copyright (c) 2021 Poznań University of Economics and Business
This work is licensed under a Creative Commons Attribution 4.0 International License.
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