A deep rift separates Africa and Latin America (and to lesser extent Asia) from OECD countries with regard to fiscal … world sample is provided to explain at least part of the OECD's better performance. This allows evaluation of Africa … except Africa while adverse terms of trade shocks reduce tax revenue only in Africa. Taxation is much heavier in OECD …

. Descriptive analysis shows that many polities in Africa have been characterized by strong growth in fiscal capacity. As a next … only are states in Africa more capable than hitherto thought, but the international environment shapes their capacity, both …