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| Luisito Bertinelli and Arnaud Bourgain |
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| ''Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms.'' |
| ( 2016, Vol. 36 No.3 ) |
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| This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries' tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms. |
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| Keywords: Tax revenue mobilization, Business law reform, Tax reform |
JEL: H2 - Taxation, Subsidies, and Revenue: General
O1 - Economic Development: General |
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| Manuscript Received : May 09 2016 | | Manuscript Accepted : Sep 29 2016 |
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