Tax mobilization in sub-Saharan Africa : Do illicit financial flows matter?
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https://doi.org/10.18559/RIELF.2021.1.1Keywords:
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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Copyright (c) 2021 DEMO
This work is licensed under a Creative Commons Attribution 4.0 International License.
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