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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
|
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| 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 [[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 | ||
| ||
