Tax and sustainable development in sub-Saharan Africa: Beyond accountability and responsiveness

Alex Adegboye and Abrams M.E. Tagem

No wp-2023-54, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990-2019. The empirical evidence is based on three empirical strategies: generalized method of moments, instrumental variable Tobit, and quantile regressions. The following findings are revealed. First, accountability dynamics influence tax revenue in ways that have favourable net effects on sustainable development.

Keywords: Sub-Saharan Africa; Accountability; Revenue mobilization; Tax revenue; Sustainable development (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-afr, nep-cfn, nep-env and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2023-54

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