Tax Innovations and Public Revenues in Sub-Saharan Africa
研究了增值税和自主税收机构对撒哈拉以南非洲47国税收收入的影响，发现增值税无长期效果，自主税收机构短期有效但效果随时间减弱。
We study the effect of two tax innovations – value added taxes (VAT) and autonomous revenue authorities (ARA) – on tax revenues in sub-Saharan Africa. The dataset consists of 47 countries over 1980–2010. We find that VATs have no effect on total tax revenues, neither in the short- nor in the long-run. ARAs lead to higher tax revenues in the short- and medium-run, but the effect dissipates over time. The main conclusion is that tax innovations are not a panacea to overcome the revenue shortages in African countries, but they are helpful in the short- and medium-run.