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

Markus Brückner

doi:10.1016/j.jdeveco.2011.07.006

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

Markus Brückner^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

19 Citations (Scopus)

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%.

Original language	English
Pages (from-to)	220-227
Number of pages	8
Journal	Journal of Development Economics
Volume	98
Issue number	2
DOIs	https://doi.org/10.1016/j.jdeveco.2011.07.006
Publication status	Published - Jul 2012
Externally published	Yes

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

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%.",

keywords = "Growth, Instrumental variables, Tax revenues",

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KW - Growth

KW - Instrumental variables

KW - Tax revenues

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DO - 10.1016/j.jdeveco.2011.07.006

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

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