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Luisito Bertinelli and Arnaud Bourgain
''Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms.''
( 2016, Vol. 36 No.3 )
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.
Keywords: Tax revenue mobilization, Business law reform, Tax reform
JEL: H2 - Taxation, Subsidies, and Revenue: General
O1 - Economic Development: General
Manuscript Received : May 09 2016 Manuscript Accepted : Sep 29 2016

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