Tax revenue mobilization; Business law reform; Tax reform
Abstract :
[en] This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms.
Disciplines :
Economic systems & public economics
Author, co-author :
BERTINELLI, Luisito ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
BOURGAIN, Arnaud ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
External co-authors :
no
Language :
English
Title :
Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
