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Tax Revenues and Income Inequality in Sub-Saharan Africa: Evidence from a Dynamic Panel Threshold Analysis.

Article scientifique 2023 Anglais

Résumé

Abstract The main goal of this paper is to revisit the relationship between tax revenues and income inequality in 28 Sub-Saharan countries from 2000 to 2015. Applying a dynamic panel threshold model, the results find that that there is a nonlinearity link between both variables and an optimal tax revenue rate affecting income inequalities. More specifically, the optimal tax revenue rate is around 1.051%. Below this threshold, an increase of 1 percent in tax revenue rises income inequality by 0.017% and beyond this threshold, an increase of 1 percent in tax revenue reduces income inequality by 0.026%. by remaining below the optimal threshold, the authorities deprive themselves of a broadening of the tax base, lever in the fight against inequalities and poverty. Code JEL : C36, E62, 023.

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Azeng, T., Helgath, B. (2023). Tax Revenues and Income Inequality in Sub-Saharan Africa: Evidence from a Dynamic Panel Threshold Analysis.. https://doi.org/10.21203/rs.3.rs-3143414/v1

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Auteur(s)

Therese Felicitee Azeng Bybert Moudjare Helgath

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