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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 |
9786612843709
9781462349715 1462349714 9781452714752 1452714754 9781451873047 1451873042 9781282843707 1282843702 |
| 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-9910960887003321 |
|
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 | ||
| ||
Taxation and Development : : Again / / Michael Keen
| Taxation and Development : : Again / / Michael Keen |
| Autore | Keen Michael |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (31 p.) |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Taxation - Developing countries
Taxation - Africa, Sub-Saharan Macroeconomics Public Finance Taxation Structure and Scope of Government: General Taxation, Subsidies, and Revenue: General Fiscal and Monetary Policy in Development Business Taxes and Subsidies Personal Income, Wealth, and Their Distributions Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Value-added tax Revenue administration Personal income Income and capital gains taxes Tax administration core functions Taxes National accounts Spendings tax Revenue Income Income tax Tax administration and procedure |
| ISBN |
1-4755-5569-5
1-4755-7077-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References |
| Record Nr. | UNINA-9910786485603321 |
|
Keen Michael
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation and Development : : Again / / Michael Keen
| Taxation and Development : : Again / / Michael Keen |
| Autore | Keen Michael |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (31 p.) |
| Disciplina | 336.2009172;336.20091724 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Taxation - Developing countries
Taxation - Africa, Sub-Saharan Business Taxes and Subsidies Fiscal and Monetary Policy in Development Income and capital gains taxes Income tax Income Macroeconomics National accounts Personal Income and Other Nonbusiness Taxes and Subsidies Personal income Personal Income, Wealth, and Their Distributions Public finance & taxation Public Finance Revenue administration Revenue Spendings tax Structure and Scope of Government: General Tax administration and procedure Tax administration core functions Taxation Taxation, Subsidies, and Revenue: General Taxes Value-added tax |
| ISBN |
9781475555691
1475555695 9781475570779 1475570775 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References |
| Record Nr. | UNINA-9910974032303321 |
|
Keen Michael
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation and development - again [[electronic resource] /] / Michael Keen
| Taxation and development - again [[electronic resource] /] / Michael Keen |
| Autore | Keen Michael |
| Pubbl/distr/stampa | Washington, D.C., : International Monetary Fund, c2012 |
| Descrizione fisica | 1 online resource (31 p.) |
| Collana | IMF working paper |
| Soggetto topico |
Taxation - Developing countries
Taxation - Africa, Sub-Saharan |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4755-5569-5
1-4755-7077-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Developing Countries Differ-Yes, and...?; Table 1. Tax Performance in Sub-Saharan Africa; III. The Checkered History of Big Ideas; IV. Informality is Not the Issue; V. State Building and Taxation-What's New?; VI. Conclusions; References |
| Record Nr. | UNINA-9910461961403321 |
|
Keen Michael
|
||
| Washington, D.C., : International Monetary Fund, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
