Revenue mobilization in Sub-Saharan Africa: challenges from globalization [[electronic resource] /] / Michael Keen, Mario Mansour

• Autore: Keen Michael
• Pubblicazione: [Washington, DC], : International Monetary Fund, 2009
• Descrizione fisica: 1 online resource (49 p.)
• Soggetto topico: Revenue - Africa, Sub-Saharan; Taxation - Africa, Sub-Saharan
• Soggetto geografico: Africa, Sub-Saharan Economic policy
• Soggetto genere / forma: Electronic books.
• Altri autori: MansourMario
• Note generali: Description based upon print version of record.
• Nota di contenuto: 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 Revenues ; 5. 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 ; 7. 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
• Sommario/riassunto: 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 reduct
• Titolo autorizzato: Revenue mobilization in Sub-Saharan Africa: challenges from globalization
• ISBN: 1-4623-4971-4; 1-4527-1475-4; 1-4518-7304-2; 9786612843709; 1-282-84370-2
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910464003503321
• Lo trovi qui: Univ. Federico II
• Serie: IMF working paper ; ; WP/09/157.