Title:

Tax Buoyancy in Sub-Saharan Africa and Its Determinants

Authors:

Sanjeev Gupta (Center for Global Development, Washington, DC)
Joao Tovar Jalles (U Lisboa, U Nova)
Jianhong Liu (Center for Global Development, Washington, DC)

Journal:

International Tax and Public Finance

Year:

2022

Volume:

29

Number:

4

Pages:

890-921

JEL codes:

O23 - Fiscal and Monetary Policy in Development
Q01 - Sustainable Development
H5 - National Government Expenditures and Related Policies

DOI:

10.1007/s10797-021-09694-x