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Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization

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Mario Mansour
Michael Keen

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Abstract

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 meaningfully address these issues: a distinction between resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in rates and evidence of substantial base-narrowing-something of a puzzle-and trade tax revenue reductions have been largely offset by other measures. Options for dealing with the continuation and intensification of the challenges, which the present crisis is likely to accelerate-including through regional cooperation-are discussed.

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Paper provided by International Monetary Fund in its series IMF Working Papers with number 09/157.

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Length: 47 pages
Date of creation: 28 Jul 2009
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Handle: RePEc:imf:imfwpa:09/157

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Related research
Keywords: Corporate taxes ; Cross country analysis ; Globalization ; International trade ; Revenue mobilization ; Sub-Saharan Africa ; Tax incentives ; Tax reforms ; Tax revenues ; Trade liberalization ; Trade policy ;

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References listed on IDEAS
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  1. Tehmina S. Khan & John Norregaard, 2007. "Tax Policy: Recent Trends and Coming Challenges," IMF Working Papers 07/274, International Monetary Fund.
  2. Robin Boadway & Motohiro Sato, 2009. "Optimal Tax Design and Enforcement with an Informal Sector," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 1-27, February. [Downloadable!]
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  3. Liam P. Ebrill & Reint Gropp & Janet Gale Stotsky, 1999. "Revenue Implications of Trade Liberalization," IMF Occasional Papers 180, International Monetary Fund.
  4. Konrad, Kai A. & Schjelderup, Guttorm, 1999. "Fortress Building in Global Tax Competition," Journal of Urban Economics, Elsevier, vol. 46(1), pages 156-167, July. [Downloadable!] (restricted)
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  5. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April. [Downloadable!] (restricted)
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  6. Besley, Timothy & Smart, Michael, 2007. "Fiscal restraints and voter welfare," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 755-773, April. [Downloadable!] (restricted)
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  7. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer, vol. 10(6), pages 673-93, November. [Downloadable!] (restricted)
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  8. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  9. Haque, M. Emranul & Mukherjee, Arijit, 2005. "On the revenue implications of trade liberalization under imperfect competition," Economics Letters, Elsevier, vol. 88(1), pages 27-31, July. [Downloadable!] (restricted)
  10. Khattry, Barsha & Mohan Rao, J., 2002. "Fiscal Faux Pas?: An Analysis of the Revenue Implications of Trade Liberalization," World Development, Elsevier, vol. 30(8), pages 1431-1444, August. [Downloadable!] (restricted)
  11. Keen, Michael, 2008. "VAT, tariffs, and withholding: Border taxes and informality in developing countries," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1892-1906, October. [Downloadable!] (restricted)
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  12. Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April. [Downloadable!] (restricted)
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