Pre-Election Tax Enforcement in Sub-Saharan Africa (External link)

The paper proceeds as follows: First, the theoretical framework of the political business cycle is presented, along with earlier research of the taxation-side of the PBC in developing countries. [...] The lion’s part of the research on PBC in developing countries have focused on the expenditure side of the political business cycle, with less attention to the role of taxation (Prichard, 2016). [...] The past two decades have also seen a considerably increase in the capacity and sophistication of the tax administrations in the region. [...] In the his- togram on the right-hand side, the four first answers are collapsed into one variable measuring "Tax En- forcement", whereas the option "Don’t know" in the histogram to the left is thought to measure "Non- Enforcement", as presented in the histogram to the right. [...] (2010) and measure this as the time between the respondent answered the Afrobarometer survey, and the earliest election in the respondent’s country.