Domestic revenue mobilisation in developing countries : An exploratory analysis of sub-Saharan Africa and Latin America
This study compares taxation trends, volatility and tax effort between sub-Saharan Africa (SSA) and Latin American and the Caribbean (LAC) countries since 1980. It finds that the LAC countries lead on revenue collection and revenue stability, but richer SSA countries outperform their LAC counterparts. Since 2010, there has been a divergence on personal income taxes, which have grown in SSA but dec