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英国essay范文:南非税收政策分析

论文作者:meisishow论文属性:硕士毕业论文 dissertation登出时间:2014-08-19编辑:meisishow点击率:13779

论文字数:6908论文编号:org201408191602546591语种:英语 English地区:美国价格:免费论文

关键词:税收能力税收处理南非国家Indigenous Institutions

摘要:本文是针对税收性能在撒哈拉以南非洲国家(SSA)的相关表现而进行的相关分析。税收收入的决定因素的标准模型捕获一个国家的“税收处理”或“税收能力”的直为直接的表现形式,在此详细的来分析一下。

一种新的变量变化机构是国有体或者是该机构在自然独立之前依赖于美国民族学以及历史人口数量分析的基础之上衍生的,它是用来描述民族特征的。此外民族的分裂多表现在撒哈南的非洲国家,特别是某些分裂的群体是与当今的政治体制相对立的。这些变量机构所体现的情况可以深刻反应本土组织以及最初的生存环境,而且更多的历史因素已不能够用来解释一些现像,取而代之的是现代的管理以及机构的指标数据。这些现代的经验常被应用于税收数据之中,特别是在1970-2010这段期间之内。考虑到本土机构的一些固定性可以适当的创建一些变量处理,一系列的国家历史统计估计是以36个撒哈拉以南非洲国家做为一个示例,通过这些变量,我们发现本土机构税收所体现的SSA随时间而在逐步减少。进一步某些机构组织倾向于主导影响由民族分裂。


The new variables that capture institutional quality of an ‘indigenous’ or pre-independence nature are created from African ethnographic and historical population data, which describe ethnic group characteristics. In addition, the degree of ethnic fragmentation within SSA countries is also accounted for, specifically the degree to which ethnic groups are fragmented across the political boundaries of present-day states. These variables aim to proxy for indigenous institutions or the initial institutional environment, which reflects deeper, more historic factors that are not usually accounted for by more contemporary governance and institutional indicators. This model is applied empirically using revenue data that covers the period 1970-2010. Given the time invariant nature of the indigenous institutional variables that are created, a series of cross-country regressions are estimated for a sample of 36 sub-Saharan African countries. Using these variables we find evidence that indigenous institutions have an effect on tax performance in SSA which diminishes over time. Further institutional organisation tends to dominate effects driven by ethnic group fragmentation. After considering the performance of existing institutional measures within this model, we conclude that these new variables are additional and complementary to the wide-range of institutional variables already being used in empirical analysis.


This paper is organised as follows, section 2 provides an outline of the existing literature and motivation for the paper. Section 3 describes the new institutional variables that are constructed, whilst section 4 provides a summary of other data sources. The model and specification used is covered in section 5. Key results are discussed in section 6 where we show that the effect of indigenous institutional quality has a statistically significant impact on the revenue to GDP ratio of a country and that this effect works predominantly through its interaction with GDP per capita. The share of agriculture in the economy, the ratio of import duties to GDP and in later periods GDP per capita are shown to be robust determinants of tax effort. Section 7 provides summary conclusions and proposed extensions.


The importance of institutions to economic development was established as early as Adam Smith but the recent popularity in economic analysis has been attributed to North (1990, 1994). Since then the literature has pursued a number of avenues, in particular a focus on property rights as a proxy (McMillan, Rauser and Johnson, 1991; Barro, 1991; Acemoglu, Johnson and Robinson, 2001; Levine, 2005) or on political and democratic institutions (Rodrik, 1999; Persson and Tabellini, 2006; Bardhan, 2005; Besley, Persson and Sturm, 2005). Given the data constraints that are inherent, as well as the issue of dual causality between institutions and economic growth, much of the literature is committed to finding an appropriate instrument for institutional quality. The list of variables includes those that capture ethno-论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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