Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant
研究撒哈拉以南非洲46个国家1980-2015年数据，发现半自治税务机构并未显著提升税收绩效，挑战了其作为改革灵丹妙药的普遍看法。
A major component of tax administration reform in sub-Saharan Africa for the last 30 years has been the creation of semi-autonomous revenue authorities (SARAs). The effects of their creation on revenue performance have been much debated, although there are only a few quantitative studies. The core argument of this paper is that existing research suggesting diverse and contradictory outcomes has not taken account of trends in revenue performance in the years before the establishment of SARAs. Allowing for this revenue history our analysis, based on 46 countries over the period 1980–2015, provides no robust evidence that SARAs induce an increase in revenue performance. This does not imply that SARAs may not provide benefits for tax collection, but they do not demonstrably increase (or decrease) revenue collected.