LEADER 05752oam 22010214 450 001 9910788330803321 005 20230721045706.0 010 $a1-4623-4971-4 010 $a1-4527-1475-4 010 $a1-4518-7304-2 010 $a9786612843709 010 $a1-282-84370-2 035 $a(CKB)3170000000055308 035 $a(EBL)1608373 035 $a(SSID)ssj0000943055 035 $a(PQKBManifestationID)11492235 035 $a(PQKBTitleCode)TC0000943055 035 $a(PQKBWorkID)10975145 035 $a(PQKB)11365565 035 $a(OCoLC)642056746 035 $a(MiAaPQ)EBC1608373 035 $a(IMF)WPIEE2009157 035 $a(EXLCZ)993170000000055308 100 $a20020129d2009 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aRevenue Mobilization in Sub-Saharan Africa : $eChallenges from Globalization /$fMario Mansour, Michael Keen 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2009. 215 $a1 online resource (49 p.) 225 1 $aIMF Working Papers 300 $aDescription based upon print version of record. 311 $a1-4519-1732-5 327 $aContents; 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 Revenues 327 $a5. 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 Taxation 327 $a7. 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; References 330 3 $aThis paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features needed to meaningfully address these issues: a distinction between resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in rates and evidence of substantial base-narrowing-something of a puzzle-and trade tax revenue reductions have been largely offset by other measures. Options for dealing with the continuation and intensification of the challenges, which the present crisis is likely to accelerate-including through regional cooperation-are discussed. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2009/157 606 $aRevenue$zAfrica, Sub-Saharan 606 $aTaxation$zAfrica, Sub-Saharan 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aCorporate Taxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aTrade Policy$2imf 606 $aInternational Trade Organizations$2imf 606 $aPublic finance & taxation$2imf 606 $aCorporate & business tax$2imf 606 $aRevenue administration$2imf 606 $aCorporate income tax$2imf 606 $aTax incentives$2imf 606 $aTaxes on trade$2imf 606 $aConsumption taxes$2imf 606 $aRevenue$2imf 606 $aCorporations$2imf 606 $aSpendings tax$2imf 607 $aAfrica, Sub-Saharan$xEconomic policy 607 $aEquatorial Guinea, Republic of$2imf 615 0$aRevenue 615 0$aTaxation 615 7$aPublic Finance 615 7$aTaxation 615 7$aCorporate Taxation 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aBusiness Taxes and Subsidies 615 7$aTrade Policy 615 7$aInternational Trade Organizations 615 7$aPublic finance & taxation 615 7$aCorporate & business tax 615 7$aRevenue administration 615 7$aCorporate income tax 615 7$aTax incentives 615 7$aTaxes on trade 615 7$aConsumption taxes 615 7$aRevenue 615 7$aCorporations 615 7$aSpendings tax 700 $aMansour$b Mario$01472647 701 $aKeen$b Michael$0125941 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788330803321 996 $aRevenue Mobilization in Sub-Saharan Africa$93685513 997 $aUNINA