Article (Scientific journals)
Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
Bertinelli, Luisito; Bourgain, Arnaud
2016In Economics Bulletin, 36 (3), p. 1805-1810
Peer reviewed
 

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Keywords :
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.
Research center :
Centre for Research in Economics and Management
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
Publication date :
29 September 2016
Journal title :
Economics Bulletin
Volume :
36
Issue :
3
Pages :
1805-1810
Peer reviewed :
Peer reviewed
Available on ORBilu :
since 04 November 2016

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