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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington :
International Monetary Fund,
2009.
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| Colección: | IMF Working Papers.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 020 | |a 9781451917321 | ||
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| 049 | |a UAMI | ||
| 100 | 1 | |a Mansour, Mario. | |
| 245 | 1 | 0 | |a Revenue Mobilization in Sub-Saharan Africa. |
| 260 | |a Washington : |b International Monetary Fund, |c 2009. | ||
| 300 | |a 1 online resource (49 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF Working Papers | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a I. Introduction; Boxes; 1. A New Revenue Dataset for Sub-Saharan Africa; II. Tax Revenues in Sub-Saharan Africa; Figures; 1. Tax Revenue Trends in SSA, 1980-2005 (Simple Averages); 2. Tax Revenue Trends in SSA, 1980-2005 (Weighted Averages); 3. Tax Revenue Trends in SSA by Income Level, 1980-2005; 4. Composition of the Tax/GDP Ratio in SSA, 1980-2005; III. Corporate Taxation and Tax Competition; A. Principles of Corporate Taxation in Developing Countries; 2. Corporation Tax: Which Tax Rate Matters?; 3. The Dangers of Tax Holidays; B. Trends in CIT Rates and Revenues. | |
| 505 | 8 | |a 5. CIT Rates and Nonresource CIT Revenues in SSA, 1980-2005C. Tax Incentives; Tables; 1. CIT Rates and Nonresource CIT Revenues in SSA, by Income Level and Resource Status; 2. The Changing Face of Tax Incentives in SSA; 6. Statutory CIT Rates and FDI in SSA, by Income Level and Resource Status; D. Policy Implications; 4. Scaling Back Tax Incentives-Some Examples; 5. Principles for Coordinating Corporate Taxation; IV. Trade Liberalization and Revenue Replacement; A. Principles for Revenue Replacement; B. Trends in Trade Taxation. | |
| 505 | 8 | |a 7. Trade Tax Revenues and Collected Tariff Rates in SSA, 1980-20053. Increasing Vs. Decreasing Trade Tax Revenues in SSA; 4. Tariff Structure of Existing and Prospective Customs Unions in SSA; C. Replacing Tariffs by Domestic Indirect Taxes; 5. Trade Taxes and Collected Tariff Rates by Trading Bloc in SSA; 8. The Replacement Role of Indirect Taxes in Individual SSA Countries; V. Conclusions; Appendixes; I. Data Notes and Definitions; II. Countries by Income Level and Resource Status; III. Membership of Trade Groups; References. | |
| 520 | |a 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. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Revenue |z Africa, Sub-Saharan. | |
| 650 | 0 | |a Taxation |z Africa, Sub-Saharan. | |
| 651 | 0 | |a Africa, Sub-Saharan |x Economic policy. | |
| 650 | 6 | |a Revenus de l'État |z Afrique subsaharienne. | |
| 650 | 6 | |a Impôt |z Afrique subsaharienne. | |
| 651 | 6 | |a Afrique subsaharienne |x Politique économique. | |
| 650 | 7 | |a Economic policy |2 fast | |
| 650 | 7 | |a Revenue |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 651 | 7 | |a Sub-Saharan Africa |2 fast | |
| 700 | 1 | |a Keen, Michael. | |
| 776 | 0 | 8 | |i Print version: |a Mansour, Mario. |t Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization. |d Washington : International Monetary Fund, ©2009 |z 9781451873047 |
| 830 | 0 | |a IMF Working Papers. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1608373 |z Texto completo |
| 938 | |a EBL - Ebook Library |b EBLB |n EBL1608373 | ||
| 938 | |a YBP Library Services |b YANK |n 11617941 | ||
| 994 | |a 92 |b IZTAP | ||