An instrumental variables approach to estimating tax revenue elasticities: Evidence from Sub-Saharan Africa

A-Tier
Journal: Journal of Development Economics
Year: 2012
Volume: 98
Issue: 2
Pages: 220-227

Authors (1)

Brückner, Markus (not in RePEc)

Score contribution per author:

4.022 = (α=2.01 / 1 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

This paper exploits the significant response of real GDP growth of Sub-Saharan African countries to exogenous international commodity price and rainfall shocks to construct instrumental variables estimates of the tax revenue elasticity IV estimates yield that a 1% increase in GDP increases tax revenues by up to 2.5%.

Technical Details

RePEc Handle
repec:eee:deveco:v:98:y:2012:i:2:p:220-227
Journal Field
Development
Author Count
1
Added to Database
2026-01-24