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