Revenue Mobilization in Sub-Saharan Africa.

This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features needed to...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Mansour, Mario
Otros Autores: Keen, Michael
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : International Monetary Fund, 2009.
Colección:IMF Working Papers.
Temas:
Revenue > Africa, Sub-Saharan.
Taxation > Africa, Sub-Saharan.
Revenus de l'État > Afrique subsaharienne.
Impôt > Afrique subsaharienne.
Economic policy
Revenue
Taxation
Africa, Sub-Saharan > Economic policy.
Afrique subsaharienne > Politique économique.
Sub-Saharan Africa
Acceso en línea:Texto completo
Descripción
Sumario:This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features needed to meaningfully address these issues: a distinction between resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduct.
Descripción Física:1 online resource (49 pages)
ISBN:9781451917321
1451917325

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