Theodora Aba Kwegyeba Brown, G. Bokpin, E. Sarpong-Kumankoma
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引用次数: 0
Abstract
Purpose
This study aims to determine how taxes can be used to bridge income inequality gap in sub-Saharan Africa (SSA).
Design/methodology/approach
A panel data set of 36 SSA countries was analysed using generalised method of moments.
Findings
The results suggest that an increase in direct taxes relative to indirect taxes has a positive significant impact on income inequality. This is mostly due to the progressive nature of direct taxes as compared to indirect taxes.
Originality/value
This research contributes to the scant literature on how specific tax components affect income inequality, especially in developing countries.
期刊介绍：
The International Journal of Development Issues (IJDI) publishes scholarly research on important development issues, with a particular focus on development dynamism and a leaning towards inter-disciplinary research. IJDI welcomes papers that are empirically oriented but such work should have solid methodological foundations based on realism and pragmatism rather than on idealism. Critical analysis of development issues from both the heteredox viewpoint and the neo-liberalist viewpoint, in orthodox tradition, are equally encouraged. The journal publishes authoritative, intelligent articles and research of direct relevance to those investigating and/or working within areas closely associated with development processes. Special consideration is given to research papers that consider development issues from either a socio-economic, political, historical or sociological, anthropological, ecological and technological standpoint.
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