Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II - Corporate Taxation
AbstractThis second article evaluates and discusses the challenges to government revenue in sub-Saharan Africa posed by developments in corporate taxation. Using the dataset described in the first article, it shows that, in broad terms, corporate tax revenues in the region have held up, despite a reduction in rates and evidence of substantial base-narrowing (mainly through the provision of tax holidays in Investment Codes and Free Zones). This is something of a puzzle. Options for dealing with the continuation and intensification of the challenges to these revenues, including through regional co-operation, are discussed. Copyright (c) International Monetary Fund 2010. Journal compilation (c) 2010 Overseas Development Institute..
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Bibliographic InfoArticle provided by Overseas Development Institute in its journal Development Policy Review.
Volume (Year): 28 (2010)
Issue (Month): 5 (09)
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- Ernesto Crivelli & Sanjeev Gupta & Priscilla S. Muthoora & Dora Benedek, 2012. "Foreign Aid and Revenue: Still a Crowding Out Effect?," IMF Working Papers 12/186, International Monetary Fund.
- Junhyung Park & Sukhmani Bedi & S. M. Ali Abbas & Alexander Klemm, 2012. "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers 12/28, International Monetary Fund.
- Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
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