税收和收入不平等:来自撒哈拉以南非洲的证据

Q2 Social Sciences International Journal of Development Issues Pub Date : 2023-07-07 DOI:10.1108/ijdi-12-2022-0277

Theodora Aba Kwegyeba Brown, G. Bokpin, E. Sarpong-Kumankoma

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引用次数: 0

摘要

目的本研究旨在确定如何利用税收来弥补撒哈拉以南非洲（SSA）的收入不平等差距。设计/方法/方法使用广义矩法分析了36个SSA国家的面板数据集。研究结果表明，相对于间接税，直接税的增加对收入不平等有着积极而显著的影响。这主要是由于直接税与间接税相比具有累进性质。独创性/价值这项研究有助于减少关于特定税收成分如何影响收入不平等的文献，尤其是在发展中国家。

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Tax and income inequality: evidence from Sub-Saharan Africa

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.

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来源期刊

International Journal of Development Issues Social Sciences-Political Science and International Relations

CiteScore

2.90

自引率

0.00%

发文量

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.