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AbstractIn this paper, we investigate the impact of public mining revenues on perception indicators of public goods quality in five mining countries that have recently experienced a boom in their government revenues: Burkina Faso, Ghana, D.R. Congo, Tanzania and Zambia. The effect of the tax revenue boom is identified using a difference‐in‐differences estimation. Our estimations indicate that people living in mining regions have a sense of structural disadvantage in terms of the provision of public goods; however, this perception is pro‐cyclical in the presence of revenue booms/busts. Our results hold even after taking into account the possible endogeneity of our measure of resource revenue.

In this paper, we investigate the impact of public mining revenues on perception indicators of public goods quality in five mining countries that have recently experienced a boom in their government revenues: Burkina Faso, Ghana, D.R. Congo, Tanzania, and Zambia. The effect of the tax revenue boom is identified using a difference-in-differences estimation strategy. Our estimations indicate that people living in mining regions as having a sense of structural disadvantage in terms of the provision of public goods; however, this perception is pro-cyclical in the presence of resource booms/busts. Our results hold even after taking account of the possible endogeneity of our measure of resource revenue. ; 1

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms.

The literature on growth theory has pointed to the importance of human capital in order to explain the process of economic development. In the present study, we highlight the role played by cities in fostering human capital accumulation. More particularly, building on a simple urban economics model, we perform cross-country estimations, measuring the relation between human capital accumulation and urbanization. Our results support the result according to which more urbanization induces higher rates of human capital accumulation, but only above a certain threshold level of development. This latter result raises policy concerns on issues related to over-urbanization.

The paper investigates how urban primacy affects economic growth across countries. Using semi-parametric estimation techniques on a cross-country panel for the years 1960—90, an increasing relationship is unearthed between urban primacy and growth. This result holds even when limiting the sample to the developing country group, thus moderating previous findings on the existence of an optimal level of urban primacy, by suggesting that if such an optimal level exists, the range of values of urban primacy for which it is reached is fairly wide.

In this paper, we analyze theoretically and empirically the effects of tax changes on firms' profits in extractive industries. In the theoretical part, we assume a country that levies a profit tax and a royalty on the profits of extractive firms to maximize its tax revenues. The mining companies may reduce their taxable income by cost manipulation. By analyzing the optimal choice of the government and of the firms, we first establish the optimal tax policy and then we investigate the impact of the optimal fiscal policy on firms' profits. In the empirical part of the paper, we estimate the effect of the profit tax and royalty on the extracting firms' profit in African countries during the period spanning from 2007 to 2018. We use the Mining Intelligence database to constitute a panel of annual individual data from a database of 363 gold mines located in 21 Sub-Saharan countries. We obtain an inverse relationship between the tax rate change of the two tax instruments and the profit of the firms. ; December

We investigate the role that climatic change has played in the pattern of urbanization in sub-Saharan African countries compared to the rest of the developing world. To this end we assemble a cross-country panel data set that allows us to estimate the determinants of urbanization. The results of our econometric analysis suggest that climatic change, as proxied by rainfall, has acted to change urbanization in sub-Saharan Africa but not elsewhere in the developing world. Moreover, this link has become stronger since decolonization, which is likely due to the often simultaneous lifting of legislation prohibiting the free internal movement of native Africans.

We investigate the role that climatic change has played in the pattern of urbanization in sub-Saharan African countries compared to the rest of the developing world. To this end we assemble a cross-country panel data set that allows us to estimate the determinants of urbanization. The results of our econometric analysis suggest that climatic change, as proxied by rainfall, has acted to change urbanization in sub-Saharan Africa but not elsewhere in the developing world. Moreover, this link has become stronger since decolonization, which is likely due to the often simultaneous lifting of legislation prohibiting the free internal movement of native Africans.

Cet article analyse la contribution fiscale d'un grand nombre d'entreprises maliennes (3 474) qui représentent la totalité du secteur formel de ce pays. En utilisant des données individuelles d'entreprises collectées à partir des bilans et comptes de résultat, nous estimons les déterminants des taux d'imposition implicites tels que la taille de l'entreprise, sa localisation et d'autres caractéristiques. Nous montrons que le taux d'imposition implicite diminue avec la taille des entreprises. Cette relation est robuste à l'utilisation de différentes variables mesurant la taille et elle est même renforcée par l'indicateur de profit. Classification JEL : H25, O17, O55