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Original Articles

On Tax Efforts and Colonial Heritage in Africa

Pages 1647-1669 | Accepted 08 Jun 2010, Published online: 10 Jan 2011

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (16)

Xiamin Fan, Heliang Huang, Kunming Li, Chia-Hsun Chang & Wenming Shi. (2024) Spatial threshold effect of tax competition on carbon dioxide emissions intensity in China. Climate Policy 24:1, pages 39-56.
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Joyce Chigome & Zurika Robinson. (2021) DETERMINANTS OF TAX CAPACITY AND TAX EFFORT IN SOUTHERN AFRICA: AN EMPIRICAL ANALYSIS. Applied Economics 53:60, pages 6927-6943.
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Laura Channing. (2020) Taxing Chiefs: The Design and Introduction of Direct Taxation in the Sierra Leone Protectorate, 1896–1914. The Journal of Imperial and Commonwealth History 48:3, pages 395-424.
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Roel Dom. (2019) Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant. The Journal of Development Studies 55:7, pages 1418-1435.
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Mark Dincecco, James Fenske & Massimiliano Gaetano Onorato. (2019) Is Africa Different? Historical Conflict and State Development. Economic History of Developing Regions 34:2, pages 209-250.
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Goemeone E.J. Mogomotsi & Patricia Kefilwe Mogomotsi. (2018) An appraisal of the coloniality of the proposed rural property tax in Botswana. Anthropology Southern Africa 41:3, pages 199-211.
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Philip Nel. (2018) Redistribution with African Characteristics. Politikon 45:2, pages 145-162.
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Jens Andersson. (2017) Long-Term Dynamics of the State in Francophone West Africa: Fiscal Capacity Pathways 1850–2010. Economic History of Developing Regions 32:1, pages 37-70.
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Oliver Morrissey, Christian Von Haldenwang, Armin Von Schiller, Maksym Ivanyna & Ingo Bordon. (2016) Tax Revenue Performance and Vulnerability in Developing Countries. The Journal of Development Studies 52:12, pages 1689-1703.
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Giulia Mascagni. (2016) Aid and Taxation in Ethiopia. The Journal of Development Studies 52:12, pages 1744-1758.
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Kate Meagher. (2016) The Scramble for Africans: Demography, Globalisation and Africa’s Informal Labour Markets. The Journal of Development Studies 52:4, pages 483-497.
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Pelle Ahlerup, Thushyanthan Baskaran & Arne Bigsten. (2015) Tax Innovations and Public Revenues in Sub-Saharan Africa. The Journal of Development Studies 51:6, pages 689-706.
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Vegard Iversen, Richard Palmer-Jones & Kunal Sen. (2013) On the Colonial Origins of Agricultural Development in India: A Re-examination of Banerjee and Iyer, ‘History, Institutions and Economic Performance’. The Journal of Development Studies 49:12, pages 1631-1646.
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Marianne Ulriksen. (2013) The politics of social protection expenditure and financing in southern Africa. Development Southern Africa 30:1, pages 39-53.
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Dwayne Woods. (2012) Patrimonialism (neo) and the Kingdom of Swaziland: employing a case study to rescale a concept. Commonwealth & Comparative Politics 50:3, pages 344-366.
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Sam Moyo. (2011) Changing agrarian relations after redistributive land reform in Zimbabwe. The Journal of Peasant Studies 38:5, pages 939-966.
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Htet Thiha Zaw. (2023) The Pre-Colonial Roots of Colonial Coercion: Evidence From British Burma. Comparative Political Studies.
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Ifeoluwa M. Olawole. (2023) Collective versus individual interests: The varying effects of public goods and services on tax attitudes in Africa. Social Science Quarterly 104:5, pages 1184-1201.
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Kunming Li, Jianhua Wen, Tingjun Jiang, Xiamin Fan & Linxing Huang. (2023) How tax competition affects China’s environmental pollution?: A spatial econometric analysis. Environment, Development and Sustainability.
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Jan P. Vogler. (2022) The Complex Imprint of Foreign Rule: Tracking Differential Legacies along the Administrative Hierarchy. Studies in Comparative International Development 58:2, pages 129-194.
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Ewout Frankema & Marlous van Waijenburg. (2023) Bridging the Gap with the ‘New’ Economic History of Africa. The Journal of African History, pages 1-24.
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Alemayehu Geda & Addis Yimer. (2022) The trade effects of the African Continental Free Trade Area: An empirical analysis. The World Economy 46:2, pages 328-345.
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Emmanuel Ndhlovu & David Mhlanga. 2023. Post-Independence Development in Africa. Post-Independence Development in Africa 63 81 .
Thilo N.H. Albers, Morten Jerven & Marvin Suesse. (2022) The Fiscal State in Africa: Evidence from a Century of Growth. International Organization, pages 1-37.
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Kate Meagher. (2022) Crisis Narratives and the African Paradox: African Informal Economies, COVID‐19 and the Decolonization of Social Policy. Development and Change 53:6, pages 1200-1229.
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Kai Koddenbrock, Ingrid Harvold Kvangraven & Ndongo Samba Sylla. (2022) Beyond financialisation: the longue durée of finance and production in the Global South . Cambridge Journal of Economics 46:4, pages 703-733.
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Abel Gwaindepi. (2022) Fiscal capacity in ‘‘responsible government’’ colonies: the Cape Colony in comparative perspective, c. 1865–1910. European Review of Economic History 26:3, pages 340-369.
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Julian Limberg. (2022) Building a tax state in the 21st century: Fiscal pressure, political regimes, and consumption taxation. World Development 154, pages 105879.
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Kimberly B. Bolch, Lidia Ceriani & Luis F. López-Calva. (2022) The arithmetics and politics of domestic resource mobilization for poverty eradication. World Development 149, pages 105691.
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Luc Désiré Omgba, Désiré Avom & Dieudonné Mignamissi. (2021) Cabinet size, power-sharing and ethnic exclusion in Africa. Economics of Governance 22:1, pages 47-64.
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Abel Gwaindepi. (2021) Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America. Journal of International Development 33:2, pages 396-421.
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Luca J. Uberti & Carl Henrik Knutsen. 2021. The Palgrave Handbook of Comparative Economics. The Palgrave Handbook of Comparative Economics 461 492 .
Jutta Bolt & Leigh Gardner. (2020) How Africans Shaped British Colonial Institutions: Evidence from Local Taxation. The Journal of Economic History 80:4, pages 1189-1223.
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Lourdes Diaz Olvera, Didier Plat & Pascal Pochet. (2020) Looking for the obvious: Motorcycle taxi services in Sub-Saharan African cities. Journal of Transport Geography 88, pages 102476.
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Toendepi Shonhe. 2020. The History and Political Transition of Zimbabwe. The History and Political Transition of Zimbabwe 275 298 .
Daniel Künzler. 2020. From Colonialism to International Aid. From Colonialism to International Aid 79 107 .
Thandika Mkandawire. 2020. The Politics of Domestic Resource Mobilization for Social Development. The Politics of Domestic Resource Mobilization for Social Development 139 172 .
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Katja Hujo & Yusuf Bangura. 2020. The Politics of Domestic Resource Mobilization for Social Development. The Politics of Domestic Resource Mobilization for Social Development 1 37 .
Anabel Zárate-Marco & Jaime Vallés-Giménez. (2019) Regional tax effort in Spain. Economics 13:1.
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Leigh Gardner. 2019. Fiscal Capacity and the Colonial State in Asia and Africa, c.1850–1960. Fiscal Capacity and the Colonial State in Asia and Africa, c.1850–1960 193 229 .
Warren Maroun, Asheer Jaywant Ram & Marianne Kok. (2019) A review of mining taxes in Africa: Tax burden, the strength of democratic systems and levels of corruption. South African Journal of Business Management 50:1.
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Adam S. Harris & Erin Hern. (2018) Taking to the Streets: Protest as an Expression of Political Preference in Africa. Comparative Political Studies 52:8, pages 1169-1199.
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Marin Ferry. (2019) The carrot and stick approach to debt relief: overcoming moral hazard. Journal of African Economies 28:3, pages 252-276.
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Leanora Alecia Brown & Jorge Martinez‐Vazquez. (2018) Addiction to debt forgiveness in developing countries: Consequences and who gets picked?. Review of Development Economics 23:2, pages 902-921.
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Kate Meagher. (2019) Reflections of an Engaged Economist: An Interview with Thandika Mkandawire. Development and Change 50:2, pages 511-541.
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Jens Andersson & Volha Lazuka. (2019) Long-term drivers of taxation in francophone West Africa 1893–2010. World Development 114, pages 294-313.
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Marlous van Waijenburg. (2018) Financing the African Colonial State: The Revenue Imperative and Forced Labor. The Journal of Economic History 78:1, pages 40-80.
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Armin von Schiller. (2018) Party System Institutionalization and Reliance on Personal Income Taxation in Developing Countries. Journal of International Development 30:2, pages 274-301.
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Ewout Frankema, Erik Green & Ellen Hillbom. (2016) ENDOGENOUS PROCESSES OF COLONIAL SETTLEMENT. THE SUCCESS AND FAILURE OF EUROPEAN SETTLER FARMING IN SUB-SAHARAN AFRICA. Revista de Historia Económica / Journal of Iberian and Latin American Economic History 34:2, pages 237-265.
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Maria Melody Garcia & Christian von Haldenwang. (2015) Do Democracies Tax More? Political Regime Type and Taxation. Journal of International Development 28:4, pages 485-506.
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Stephen Broadberry & Leigh Gardner. (2015) ECONOMIC DEVELOPMENT IN AFRICA AND EUROPE: RECIPROCAL COMPARISONS. Revista de Historia Económica / Journal of Iberian and Latin American Economic History 34:1, pages 11-37.
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Nihal Bayraktar, Tuan Minh Le & Blanca Moreno-Dodson. 2016. Handbook of Research on Public Finance in Europe and the MENA Region. Handbook of Research on Public Finance in Europe and the MENA Region 48 99 .
Giulia Piccolino. (2015) Does democratisation foster effective taxation? Evidence from Benin. The Journal of Modern African Studies 53:4, pages 557-581.
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Antoinette Handley. (2015) Varieties of Capitalists? The Middle–Class, Private Sector and Economic Outcomes in Africa. Journal of International Development 27:5, pages 609-627.
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Oliver Morrissey. (2015) Aid and Government Fiscal Behavior: Assessing Recent Evidence. World Development 69, pages 98-105.
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Ewout Frankema & Marlous van Waijenburg. (2014) METROPOLITAN BLUEPRINTS OF COLONIAL TAXATION? LESSONS FROM FISCAL CAPACITY BUILDING IN BRITISH AND FRENCH AFRICA, c. 1880–1940 . The Journal of African History 55:3, pages 371-400.
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Mick Moore. (2014) Revenue Reform and Statebuilding in Anglophone Africa. World Development 60, pages 99-112.
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Nicolas Pons-Vignon. (2014) Quand l'arc-en-ciel s'estompe : l'Afrique du Sud est-elle un pays émergent ?. Revue Tiers Monde 3:3, pages 119.
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Kate Meagher. (2013) ASR FORUM: ENGAGING WITH AFRICAN INFORMAL ECONOMIES. African Studies Review 56:3, pages 209-234.
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Mick Moore. (2013) Revenue Reform and Statebuilding in Anglophone Africa 1 . IDS Working Papers 2013:428, pages 1-29.
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Tasha Fairfield. (2013) Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies. World Development 47, pages 42-57.
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Thushyanthan Baskaran & Arne Bigsten. (2013) Fiscal Capacity and the Quality of Government in Sub-Saharan Africa. World Development 45, pages 92-107.
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Christian von Haldenwang & Maksym Ivanyna. (2012) A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance. Economics 6:1.
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Frank-Borge Wietzke. (2018) Institution Building from the Bottom and the Top: Long-Term Consequences of Missionary Activity and Settler Colonialism in Madagascar. SSRN Electronic Journal.
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Armin von Schiller. (2015) Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries. SSRN Electronic Journal.
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Giulia Piccolino. (2014) A Democratic Rentier State? Taxation, Aid Dependency, and Political Representation in Benin. SSRN Electronic Journal.
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Mark Dincecco, James E. Fenske & Massimiliano Gaetano Onorato. (2014) Is Africa Different? Historical Conflict and State Development. SSRN Electronic Journal.
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Marcus Andre Melo, Armando Barrientos & Andrr Canuto Coelho. (2014) Taxation, Redistribution and the Social Contract in Brazil. SSRN Electronic Journal.
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Oliver Morrissey, Wilson Prichard & Samantha Torrance. (2014) Aid and Taxation: Exploring the Relationship Using New Data. SSRN Electronic Journal.
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Simplice A Asongu & Mohamed Jellal. (2014) International Aid, Corruption and Fiscal Policy Behavior. SSRN Electronic Journal.
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Mick Moore. (2013) Obstacles to Increasing Tax Revenues in Low Income Countries. SSRN Electronic Journal.
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Mick Moore. (2013) Revenue Reform and Statebuilding in Anglophone Africa. SSRN Electronic Journal.
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Wilson Prichard, Jean-Francois Brun & Oliver Morrissey. (2012) Donors, Aid and Taxation in Developing Countries: An Overview. SSRN Electronic Journal.
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Maksym Ivanyna & Christian von Haldenwang. (2012) A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance. SSRN Electronic Journal.
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Maria Melody Garcia & Christian von Haldenwang. (2011) Political Regimes and Taxation. SSRN Electronic Journal.
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