01676cas a2200241 a 4500 AALejournalIMF007525 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451855685 1018-5941 BD-DhAAL BD-DhAAL Ghura, Dhaneshwar. Tax Revenue in Sub-Saharan Africa : Effects of Economic Policies and Corruption / Dhaneshwar Ghura. Washington, D.C. : International Monetary Fund, 1998. 1 online resource (25 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 An analysis of data for 39 sub-Saharan African countries during 1985-96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural reforms, rising human capital (a proxy for the provision of public services by the government), and declining corruption. The paper confirms that the tax revenue ratio rises with income, and that elements of a country's tax base (such as the share of agriculture in GDP and the degree of openness) influence tax revenue. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1998/135 Full text available on IMF http://elibrary.imf.org/view/journals/001/1998/135/001.1998.issue-135-en.xml IMF e-Library