Hidden Bibliographic Details
| Other authors / contributors: | Mansour, Mario, author.
International Monetary Fund. Fiscal Affairs Department.
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| ISBN: | 1451917325
9781451917321
1462349714
9781462349715
1452714754
9781452714752
1451873042
9781451873047
9786612843709
6612843705
1282843702
9781282843707
9781451917321
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| Digital file characteristics: | text file
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| Notes: | Includes bibliographical references (pages 44-47).
English.
Print version record.
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| Summary: | 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.
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| Other form: | Print version: Keen, Michael. Revenue mobilization in Sub-Saharan Africa. [Washington, DC] : International Monetary Fund, ©2009
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| Standard no.: | 10.5089/9781451917321.001
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