TY  - BOOK
AU  - Mansour,Mario
AU  - Mansour,Mario
TI  - Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union
T2  - IMF Working Papers
SN  - 1484354214 :
SN  - 1018-5941
PY  - 2013///
CY  - Washington, D.C.
PB  - International Monetary Fund
KW  - Revenue Mobilization
KW  - imf
KW  - Tax Coordination
KW  - Tax Policy
KW  - Tax Revenues
KW  - West African Economic And Monetary Union
N2  - We review the current state of the West African Economic and Monetary Union's tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world-de jure at least-, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition
UR  - http://elibrary.imf.org/view/IMF001/20660-9781484354216/20660-9781484354216/20660-9781484354216.xml
UR  - http://www.imfbookstore.org/IMFORG/9781484354216
ER  -