@techreport{fdi:010083565,
  title = {{T}axation in {A}frica from colonial times to present evidence from former {F}rench colonies 1900-2018},
  author = {{C}ogneau, {D}enis and {D}upraz, {Y}. and {K}nebelmann, {J}. and {M}espl{\'e}-{S}omps, {S}andrine},
  editor = {},
  language = {{ENG}},
  abstract = {{T}his paper sheds light on the fiscal trajectories of 18 former {F}rench colonies in {A}frica from colonial times to the present. {B}uilding upon own previous work about colonial public finance ({C}ogneau et al., 2021), we compile a novel dataset by combining previously available data with recently digitized data from historical archives, to produce continuous and comparable public revenue data series from 1900 to 2018. {T}his allows us to study the evolution of the level and composition of fiscal revenues in the post-colonial decades, with a special focus on the critical juncture of independence. {W}e find that very few countries achieved significant progress in fiscal capacity between the end of the colonial period and today, if we set aside income drawn from mineral resources. {T}his is not explained by a lasting collapse of fiscal capacity at the time of independence. {F}rom 1960 to today, the reliance on mineral resource revenues increased on average and dependence on international commodity prices persisted, with few exceptions. {T}he relative contribution of trade taxes declined after the structural adjustments, and lost trade revenues were not compensated by a sufficient increase in domestic taxes. {H}owever, for the most recent period, we do note an improvement in the capacity to collect taxes on the domestic economy.},
  keywords = {{ALGERIE} ; {MAROC} ; {TUNISIE} ; {BENIN} ; {BURKINA} {FASO} ; {GUINEE} ; {COTE} {D}'{IVOIRE} ; {MALI} ; {MAURITANIE} ; {NIGER} ; {SENEGAL} ; {CONGO} ; {TCHAD} ; {TOGO} ; {CAMEROUN} ; {MADAGASCAR} ; {AFRIQUE} {CENTRALE}},
  address = {{P}aris},
  publisher = {{PSE}},
  series = {{W}orking {P}aper - {PSE}},
  pages = {65  multigr.},
  year = {2021},
  URL = {https://www.documentation.ird.fr/hor/fdi:010083565},
}