税收对撒哈拉以南非洲收入不平等的影响

IF 1.5 Q2 ECONOMICS Comparative Economic Studies Pub Date : 2024-05-02 DOI:10.1057/s41294-024-00235-z

Idrissa Ouedraogo, Issa Dianda, Pegdwende Patrik Roland Ouedraogo, Tiraogo Rodrigue Ouedraogo, Bassirou Konfe

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引用次数: 0

摘要

本文通过一个由撒哈拉以南非洲 45 个国家组成的非平衡面板，研究了 1980-2018 年期间税收对收入不平等的影响。我们使用两阶段最小二乘法和工具变量量子回归估计。我们发现，税收扩大了收入不平等，税收对收入不平等的增加效应在最不平等国家高于最不平等国家。本文提供的证据表明，撒哈拉以南非洲国家应提高税收制度的累进性，以便利用税收政策减少收入不平等。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Effects of Taxation on Income Inequality in Sub-Saharan Africa

This paper investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in Sub-Saharan Africa over the period 1980–2018. We use two-stage least squares and the instrumental variables quantile regression estimates. We find that taxation widens income inequality and that the increasing effects of taxation on income inequality are higher in the most unequal countries than in the least unequal ones. The paper provides evidence that countries in Sub-Saharan Africa should improve the progressivity of their tax systems, so that taxation policy can be used to reduce income inequality.

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来源期刊

Comparative Economic Studies ECONOMICS-

CiteScore

2.30

自引率

12.50%

发文量

期刊介绍： Comparative Economic Studies is a journal of the Association for Comparative Economic Studies (ACES). It aims to publish papers that address several objectives: that provide original political economy analysis from a comparative perspective, that are an accessible source for state-of-the-art comparative economics thinking, that encourage cross-fertilization of ideas, that debate directions for future research in comparative economics, and that can provide materials and insights that are relevant for teaching, public policy debate and the media. Comparative Economic Studies welcome both submissions that are explicitly comparative and case studies of single countries or regions. The journal is interested in papers that investigate how economic systems respond to economic transitions, crises and to structural change, brought about by globalization, demographics, institutions, technology, politics, and the environment. While maintaining its position as an important outlet for work on Central Europe and the Former Soviet Union, the scope of Comparative Economic Studies encompasses other areas as well (European Union, Asia, Latin America, and Africa).