Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries - Université Clermont Auvergne Access content directly
Preprints, Working Papers, ... Year : 2021

Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries

Abstract

This paper argues that the main determinant of differences in tax revenue collection across countries are differences in political regimes and institutions. The evidence based on the 8 members States of West African Economic and Monetary Union (WAEMU) over the period 90-2017, clearly supports that tax collection leads to better economic institutions and more democratic political system. Thus, handle the problem of tax collection will entail a reform of these institutions and a democratization of the political regimes. Institutions, political regimes, and democracy significantly increase tax collection while autocracy reduces it. The findings turn out to be robust accounting for the potential endogeneity of various institutions and aid intensity through 2SLS estimates.
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Dates and versions

hal-03255316 , version 1 (09-06-2021)

Identifiers

  • HAL Id : hal-03255316 , version 1

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Yawovi Mawussé Isaac Amedanou. Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries. 2021. ⟨hal-03255316⟩
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