Revenue Mobilization in Sub-Saharan Africa : Challenges From Globalization /

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...

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Bibliographic Details
Main Author:	Mansour, Mario
Other Authors:	Keen, Michael
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 2009
Series:	IMF Working Papers ; Working Paper No. 09/157 IMF Working Papers; Working Paper ; No. 2009/157 IMF eLibrary
Subjects:	Average tax ratio Border taxes Business taxation Central fiscal Consumption tax Consumption taxes Corporate income tax Corporate tax base Corporate tax rate Corporate tax rates Corporate taxes Corporation tax Country taxation Direct tax Direct taxes Domestic indirect taxes Domestic tax reform Domestic tax Domestic taxes Effective tax rates Excise tax Excise taxes Export taxes External tariffs Fiscal affairs department Fiscal affairs Fiscal documentation Fiscal implications Fiscal policy Fiscal priorities Fiscal restraints Foreign tax credit Foreign tax Formal sector Government revenue Income tax revenues Income taxes Indirect tax Indirect taxation Indirect taxes Interest payments International tax competition International tax Investment tax credits Labor taxes Large taxpayer units Low-tax countries Marginal tax rates National tax journal Optimal tax Payroll taxes Personal income tax rate Personal income tax Petroleum taxation Present value of taxes Public finance Rate of tax Reforms of tax administration Revenue mobilization Sales taxes Stamp duties Tariff rate Tariff rates Tariff reduction Tariff structure Tax administration Tax administrations Tax advantages Tax analysis Tax area Tax authorities Tax base Tax bases Tax benefits Tax burden Tax categories Tax competition Tax coordination Tax countries Tax credit Tax credits Tax design Tax effort Tax expenditure Tax havens Tax incentives Tax income Tax increases Tax journal Tax liability Tax measures Tax planning Tax policy Tax purposes Tax rate structure Tax rates Tax ratio Tax ratios Tax receipts Tax reform Tax reforms Tax return Tax revenue ratio Tax revenue Tax revenue/gdp Tax revenues Tax sparing Tax system Tax systems Tax treatment Taxable income Taxable profits Taxation base Taxation Taxes on business Taxes on capital Taxes on income Taxpayer units Total tax revenue Trade policy Trade taxation Trade taxes Business Taxes and Subsidies Corporate & business tax Corporate Taxation Corporations International Trade Organizations Public Finance Public finance & taxation Revenue administration Revenue Spendings tax Taxation, Subsidies, and Revenue: General Taxes on trade Trade Policy Cameroon Congo, Democratic Republic of the Equatorial Guinea Guinea Equatorial Guinea, Republic of

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Revenue Mobilization in Sub-Saharan Africa : Challenges From Globalization /

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