in Journal of African Economies
March 2015; p ublished online February 2015 .
Journal Article. Subjects: Economic Development; Fiscal Policies and Behaviour of Economic Agents; Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook; Mathematical Methods; Programming Methods; Mathematical and Simulation Modelling; Taxation, Subsidies, and Revenue. 6605 words.
Taxation is recognised as being able to affect economic growth, poverty and inequality. In Africa, taxation is an instrument that can be used to promote development. Like other countries,...