Exploring the Conditions of Broad Revenue Bargains - The Case of Senegal

As a growing literature studies processes and outcomes of revenue bargains across low-income countries, it is imperative to give attention to cases non-revenue bargains in order to understand their scope conditions. In this regard, Senegal is an interesting case to study. While resembling the average sub-Saharan, low-income country with respect to the economic structure and level of human development, Senegal exhibits democratic stability, strong political rights and civil liberties, a relatively high tax revenue per GDP and a relatively high contribution of the general population to tax revenues. Thus, Senegal is arguably a most likely case for observing revenue bargains, even those involving broader, less-easily mobilised taxpayer groups such as actors in the informal economy. Meanwhile, preliminary fieldwork data indicates that this is not the case, as broad revenue bargains appear to be less frequent and less significant than observed in other sub-Saharan, low-income countries. The paper will exploit this Senegalese puzzle to explore the conditions of broad revenue bargains. Drawing on existing literature and data collected during several stays of fieldwork, the paper will seek to explain the Senegalese puzzle by discussing the explanatory power of relevant economic, social and political factors. Finally, the study of francophone Senegal constitutes a significant contribution in an overwhelmingly Anglophone literature.