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• W1489408733 abstract "Excise taxes, notably on tobacco and petroleum products and alcoholic beverages, raise revenue equivalent to 1.9% of GDP in sub-Saharan Africa. Their importance varies widely and inexplicably across countries, and shows no trend over time. In principle, excises are good revenue sources, cheap to administer; and potentially efficient, especially when applied to goods that cause negative externalities or face price-inelastic demand. They are consistent with a fair tax system, and complement broad-based taxes such as the VAT." @default.
• W1489408733 created "2016-06-24" @default.
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• W1489408733 date "2001-01-01" @default.
• W1489408733 modified "2023-09-24" @default.
• W1489408733 title "Tax Policy in Sub-Saharan Africa: Re-Examining the Role of Excise Taxation" @default.
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