01644cas a2200253 a 4500 AALejournalIMF007434 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451852943 1018-5941 BD-DhAAL BD-DhAAL Stotsky, Janet. Tax Effort in Sub-Saharan Africa / Janet Stotsky, Asegedech WoldeMariam. Washington, D.C. : International Monetary Fund, 1997. 1 online resource (57 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance. Mode of access: Internet WoldeMariam, Asegedech. IMF Working Papers; Working Paper ; No. 1997/107 Full text available on IMF http://elibrary.imf.org/view/journals/001/1997/107/001.1997.issue-107-en.xml IMF e-Library