04138nam 2200625Ia 450 991046400350332120170815101906.01-4623-4971-41-4527-1475-41-4518-7304-297866128437091-282-84370-2(CKB)3170000000055308(EBL)1608373(SSID)ssj0000943055(PQKBManifestationID)11492235(PQKBTitleCode)TC0000943055(PQKBWorkID)10975145(PQKB)11365565(OCoLC)642056746(MiAaPQ)EBC1608373(EXLCZ)99317000000005530820090818d2009 uf 0engur|n|---|||||txtccrRevenue mobilization in Sub-Saharan Africa: challenges from globalization[electronic resource] /Michael Keen, Mario Mansour[Washington, DC] International Monetary Fund20091 online resource (49 p.)IMF working paper ;09/157Description based upon print version of record.1-4519-1732-5 Contents; 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 Revenues5. 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 Taxation7. 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; ReferencesThis 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 reductIMF working paper ;WP/09/157.RevenueAfrica, Sub-SaharanTaxationAfrica, Sub-SaharanAfrica, Sub-SaharanEconomic policyElectronic books.RevenueTaxationKeen Michael125941Mansour Mario862000International Monetary Fund.Fiscal Affairs Dept.MiAaPQMiAaPQMiAaPQBOOK9910464003503321Revenue mobilization in Sub-Saharan Africa: challenges from globalization1924026UNINA