TY  - BOOK
AU  - Mansour,Mario
AU  - Keen,Michael
TI  - Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization
T2  - IMF Working Papers
SN  - 9781451917321
AV  - HJ3026 -- .K446 2009eb 
U1  - 336.20967 
PY  - 2009///
CY  - Washington
PB  - International Monetary Fund
KW  - Africa, Sub-Saharan -- Economic policy
KW  - Revenue -- Africa, Sub-Saharan
KW  - Taxation -- Africa, Sub-Saharan
KW  - Electronic books
N1  - Intro -- Contents -- I. Introduction -- II. Tax Revenues in Sub-Saharan Africa -- III. Corporate Taxation and Tax Competition -- A. Principles of Corporate Taxation in Developing Countries -- B. Trends in CIT Rates and Revenues -- C. Tax Incentives -- D. Policy Implications -- IV. Trade Liberalization and Revenue Replacement -- A. Principles for Revenue Replacement -- B. Trends in Trade Taxation -- C. Replacing Tariffs by Domestic Indirect Taxes -- V. Conclusions -- 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 -- 3. Increasing Vs. Decreasing Trade Tax Revenues in SSA -- 4. Tariff Structure of Existing and Prospective Customs Unions in SSA -- 5. Trade Taxes and Collected Tariff Rates by Trading Bloc in SSA -- 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 -- 5. CIT Rates and Nonresource CIT Revenues in SSA, 1980-2005 -- 6. Statutory CIT Rates and FDI in SSA, by Income Level and Resource Status -- 7. Trade Tax Revenues and Collected Tariff Rates in SSA, 1980-2005 -- 8. The Replacement Role of Indirect Taxes in Individual SSA Countries -- Boxes -- 1. A New Revenue  Dataset for Sub-Saharan Africa -- 2. Corporation Tax: Which Tax Rate Matters? -- 3. The Dangers of Tax Holidays -- 4. Scaling Back Tax Incentives-Some Examples -- 5. Principles for Coordinating Corporate Taxation -- Appendixes -- I. Data Notes and  Definitions -- II. Countries by Income Level and Resource Status -- III. Membership of Trade Groups -- References
N2  - 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 reduction in rates and evidence of substantial base-narrowing-something of a puzzle-and trade tax revenue reductions have been largely offset by other measures. Options for dealing with the continuation and intensification of the challenges, which the present crisis is likely to accelerate-including through regional cooperation-are discussed
UR  - https://ebookcentral.proquest.com/lib/buse-ebooks/detail.action?docID=1608373
ER  -