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Revenue Mobilization in Sub-Saharan Africa : : Challenges from Globalization / / Mario Mansour, Michael Keen
| Revenue Mobilization in Sub-Saharan Africa : : Challenges from Globalization / / Mario Mansour, Michael Keen |
| Autore | Mansour Mario |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (49 p.) |
| Altri autori (Persone) | KeenMichael |
| Collana | IMF Working Papers |
| Soggetto topico |
Revenue - Africa, Sub-Saharan
Taxation - Africa, Sub-Saharan Public Finance Taxation Corporate Taxation Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Trade Policy International Trade Organizations Public finance & taxation Corporate & business tax Revenue administration Corporate income tax Tax incentives Taxes on trade Consumption taxes Revenue Corporations Spendings tax |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910788330803321 |
Mansour Mario
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Revenue Mobilization in Sub-Saharan Africa : : Challenges from Globalization / / Mario Mansour, Michael Keen
| Revenue Mobilization in Sub-Saharan Africa : : Challenges from Globalization / / Mario Mansour, Michael Keen |
| Autore | Mansour Mario |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (49 p.) |
| Disciplina | 336.20967 |
| Altri autori (Persone) | KeenMichael |
| Collana | IMF Working Papers |
| Soggetto topico |
Revenue - Africa, Sub-Saharan
Taxation - Africa, Sub-Saharan Business Taxes and Subsidies Consumption taxes Corporate & business tax Corporate income tax Corporate Taxation Corporations International Trade Organizations Public finance & taxation Public Finance Revenue administration Revenue Spendings tax Tax incentives Taxation Taxation, Subsidies, and Revenue: General Taxes on trade Trade Policy |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910828556303321 |
|
Mansour Mario
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Revenue mobilization in Sub-Saharan Africa: challenges from globalization [[electronic resource] /] / Michael Keen, Mario Mansour
| Revenue mobilization in Sub-Saharan Africa: challenges from globalization [[electronic resource] /] / Michael Keen, Mario Mansour |
| Autore | Keen Michael |
| Pubbl/distr/stampa | [Washington, DC], : International Monetary Fund, 2009 |
| Descrizione fisica | 1 online resource (49 p.) |
| Altri autori (Persone) | MansourMario |
| Collana | IMF working paper |
| Soggetto topico |
Revenue - Africa, Sub-Saharan
Taxation - Africa, Sub-Saharan |
| Soggetto genere / forma | Electronic books. |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910464003503321 |
|
Keen Michael
|
||
| [Washington, DC], : International Monetary Fund, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
