This paper explores mainly the impacts of foreign direct investment (FDI), as well as its sectoral allocation on tax revenues over the period 1989–2009 for eight West African countries. Econometric estimations using panel data show that: first, FDI affects positively and significantly tax revenues, especially tax on income and profits. Second, for total tax reven...

This paper explores mainly the impacts of foreign direct investment (FDI), as well as its sectoral allocation on tax revenues over the period 1989–2009 for eight West African countries. Econometric estimations using panel data show that: first, FDI affects positively and significantly tax revenues, especially tax on income and profits. Second, for total tax reven...