The Effect of Property Tax on Income Redistribution in Selected African Countries

Author:

Choga Ireen1ORCID,Giwa Fiyinfoluwa1ORCID

Affiliation:

1. School of Economics Sciences, North-West University, Mmabatho 2735, South Africa

Abstract

Tax plays an important role in the redistribution of income, and property tax is no exception. One key area that income redistribution curbs is the area of income inequality, and, statistically, most African countries have a high level of income inequality due to their high Gini coefficient. This study examines the effect of property tax on income redistribution in seven Africa countries from 1990 to 2019. The variables used in the study are property tax, Gini coefficient (proxy for income redistribution), income tax, employment rate, GDP per capita growth, and corruption. The panel autoregressive distributed lag (PARDL) was employed as the econometric technique approach. The findings of the study reveal that property taxes have a positive and significant relationship with income redistribution in the long run in the seven African countries studied. This study recommends the effective administration of property tax. If property tax is effectively administered, it can fulfil its redistributive role.

Publisher

MDPI AG

Subject

Management, Monitoring, Policy and Law,Renewable Energy, Sustainability and the Environment,Geography, Planning and Development,Building and Construction

Reference45 articles.

1. Odusola, A. (2017). Fiscal Policy, Redistribution and Inequality in Africa: Divergence, Determinants and Consequences, SSRN.

2. World Bank Group (2018). Overcoming Poverty and Inequality in South Africa: An Assessment of Drivers, Constraints and Opportunities, World Bank.

3. Fiscal policy and civil conflict in Africa;Aguirre;J. Afr. Econ.,2016

4. Alfani, G., and Federico, T. (2017). Income Inequality in Colonial Africa: Building Social Tables for Pre-Independence Central African Republic, Ivory Coast, and Senegal, Bocconi University.

5. Ayoki, M. (2017). The Reform of the Tax System in Swaziland, University Library of Munich.

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