@techreport{fdi:010072984,
  title = {{A}frican states and development in historical perspective : colonial public finances in {B}ritish and {F}rench {W}est},
  author = {{C}ogneau, {D}enis and {D}upraz, {Y}. and {M}espl{\'e}-{S}omps, {S}andrine},
  editor = {},
  language = {{ENG}},
  abstract = {{W}hy does it seem so difficultto build a size able development a state in {A}frica ? {A} growing literature looks at the colonial roots of differences in economic development, often using the {F}rench/{B}ritish difference as asource of variation to identify which features of the colonial pastmattered. {W}e use historical archives to build a new data set of public finances in {F}rench and {B}ritish colonies of {W}est {A}frica from 1900 to in dependence.{T}hough we find some significant differences between {F}rench and {B}ritish colonies, we conclude that over all patterns of public finances were similarin both empires. {T}he most striking fact is the greatin crease in expenditure per capitain the last decades of colonization : it quadrupled between the end o {W}orld {W}ar {II} and independence. {T}his increase inexpenditure was made possible partly by an increase incustoms revenue due to rising trade flows, but mostly by policy changes: netsubsidies from colonizers to their colonies became positive, while, within the colonies, direct and indirect taxation rates increased. {W}e conclude that the last fifteen years of colonization area key period tounderstand colonial legacies.},
  keywords = {{HISTOIRE} {ECONOMIQUE} ; {FISCALITE} ; {COLONISATION} ; {ANALYSE} {ECONOMIQUE} ; {DEVELOPPEMENT} {ECONOMIQUE} ; {AFRIQUE} {DE} {L}'{OUEST} ; {FRANCE} ; {ROYAUME} {UNI} ; {AFRIQUE} {OCCIDENTALE} {FRANCAISE}},
  address = {{P}aris},
  publisher = {{PSE}},
  series = {{W}orking {P}aper - {PSE}},
  pages = {36  multigr.},
  year = {2018},
  URL = {https://www.documentation.ird.fr/hor/fdi:010072984},
}