Université Cheikh Anta DIOP de Dakar, Faculté des Sciences Economiques et de Gestion, Département d’Analyse et Politique Economiques, Sénégal thiaoabdou76@gmail.com ORCID : 0000-0002-0724-242X
Souleymane OUONOGO
Université des Sciences Sociales et de Gestion de Bamako,
Abstract: The objective of this paper is to analyze the contribution of illicit financial flows to the differences in tax rates in sub-Saharan Africa. Our sample contains 18 cooperative countries and 12 non-cooperative countries with respect to the Anti-Money Laundering / Countering the Financing of Terrorism. Using the Oaxaca-Blinder decomposition, we find that the difference in illicit financial flows explains the differences in tax burden.