05832oam 22010574 450 991082855630332120200520144314.01-4623-4971-41-4527-1475-41-4518-7304-297866128437091-282-84370-2(CKB)3170000000055308(EBL)1608373(SSID)ssj0000943055(PQKBManifestationID)11492235(PQKBTitleCode)TC0000943055(PQKBWorkID)10975145(PQKB)11365565(OCoLC)642056746(IMF)WPIEE2009157(MiAaPQ)EBC1608373(IMF)WPIEA2009157(EXLCZ)99317000000005530820020129d2009 uf 0engur|n|---|||||txtccrRevenue Mobilization in Sub-Saharan Africa : Challenges from Globalization /Mario Mansour, Michael Keen1st ed.Washington, D.C. :International Monetary Fund,2009.1 online resource (49 p.)IMF Working PapersDescription 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 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.IMF Working Papers; Working Paper ;No. 2009/157RevenueAfrica, Sub-SaharanTaxationAfrica, Sub-SaharanBusiness Taxes and SubsidiesimfConsumption taxesimfCorporate & business taximfCorporate income taximfCorporate TaxationimfCorporationsimfInternational Trade OrganizationsimfPublic finance & taxationimfPublic FinanceimfRevenue administrationimfRevenueimfSpendings taximfTax incentivesimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTaxes on tradeimfTrade PolicyimfAfrica, Sub-SaharanEconomic policyEquatorial Guinea, Republic ofimfRevenueTaxationBusiness Taxes and SubsidiesConsumption taxesCorporate & business taxCorporate income taxCorporate TaxationCorporationsInternational Trade OrganizationsPublic finance & taxationPublic FinanceRevenue administrationRevenueSpendings taxTax incentivesTaxationTaxation, Subsidies, and Revenue: GeneralTaxes on tradeTrade Policy336.20967Mansour Mario1719437Keen Michael125941International Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910828556303321Revenue Mobilization in Sub-Saharan Africa4117265UNINA