Publication:
Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa

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dc.contributor.authorTraore, Mohamed
dc.contributor.authorCoulibaly, Seydou
dc.contributor.authorArvanitis, Yannis
dc.date.accessioned2023-02-14T15:39:56Z
dc.date.accessioned2023-03-06T15:53:37Z
dc.date.available2023-02-14T15:39:56Z
dc.date.available2023-03-06T15:53:37Z
dc.date.issued2023-02
dc.description.abstractTax evasion and avoidance generate distortions in tax systems and cause significant revenue losses for African economies. International cooperation is one of the most effective methods of combating tax evasion and tax avoidance. As such, many countries are participating in global initiatives toward the exchange of information between national administrations for tax purposes. This paper provides the first empirical evidence on the revenue effects of tax-related exchange of information for African countries. The regressions are carried out on a sample of 54 African countries on data from 1990–2020. The findings indicate that the exchange of information for tax purposes between national tax jurisdictions has a positive and statistically significant impact on tax revenue. The estimation results show that exchange of information could increase tax revenue collection by a magnitude ranging from 5 to 19 percent. These findings reiterate the importance of international cooperation for combating tax evasion and stimulating tax collection in Africa.en
dc.identifierhttp://documents.worldbank.org/curated/en/099540202072324975/IDU013802e10025a904c3f09cbc0d8ddfb3f7f88
dc.identifier.doi10.1596/1813-9450-10299
dc.identifier.urihttps://hdl.handle.net/10986/39415
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Papers;10299
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX EVASION
dc.subjectTAX AVOIDANCE
dc.subjectTAX COLLECTION
dc.subjectINTERNATIONAL EXCHANGE OF INFORMAITON
dc.subjectDOMESTIC RESOURCE MOBILIZATOIN
dc.subjectPROPENSITY SCORE MATCHING
dc.titleCross-Border Exchange of Information and Tax Revenue Mobilization in Africaen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleCross-Border Exchange of Information and Tax Revenue Mobilization in Africa
okr.date.disclosure2023-02-07
okr.date.doiregistration2025-04-10T11:21:50.895280Z
okr.date.lastmodified2023-02-07T00:00:00Zen
okr.doctypeWorking Papers
okr.doctypeWorking Papers::Policy Research Working Papers
okr.docurlhttp://documents.worldbank.org/curated/en/099540202072324975/IDU013802e10025a904c3f09cbc0d8ddfb3f7f88
okr.guid099540202072324975
okr.identifier.doi10.1596/1813-9450-10299
okr.identifier.externaldocumentumIDU-13802e10-25a9-4c3f-9cbc-d8ddfb3f7f88
okr.identifier.internaldocumentum33997261
okr.identifier.reportWPS10299
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099540202072324975/pdf/IDU013802e10025a904c3f09cbc0d8ddfb3f7f88.pdfen
okr.region.administrativeAfrica Eastern and Southern (AFE)
okr.region.administrativeAfrica Western and Central (AFW)
okr.region.administrativeAfrica
okr.region.geographicalAfrica
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Tax Havens
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicGovernance::Governance and the Financial Sector
okr.topicGovernance::National Governance
okr.unitEFI-AFR2-GOV-FM & PS-1 (EAWG1)
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