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Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II - Corporate Taxation

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  • Michael Keen
  • Mario Mansour

Abstract

This 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..

Suggested Citation

  • Michael Keen & Mario Mansour, 2010. "Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II - Corporate Taxation," Development Policy Review, Overseas Development Institute, vol. 28(5), pages 573-596, September.
  • Handle: RePEc:bla:devpol:v:28:y:2010:i:5:p:573-596
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    Cited by:

    1. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    2. Hermann D. Yohou & Michaël Goujon & Wautabouna Ouattara, 2016. "Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 25(3), pages 468-498.
    3. Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
    4. Crivelli, Ernesto & Gupta, Sanjeev, 2014. "Resource blessing, revenue curse? Domestic revenue effort in resource-rich countries," European Journal of Political Economy, Elsevier, vol. 35(C), pages 88-101.
    5. Dora Benedek & Ernesto Crivelli & Sanjeev Gupta & Priscilla Muthoora, 2014. "Foreign Aid and Revenue: Still a Crowding-Out Effect?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 67-96, March.
    6. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    7. Sijbren Cnossen, 2015. "Mobilizing VAT revenues in African countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 1077-1108, December.
    8. Michael Keen, 2012. "Taxation and Development; Again," IMF Working Papers 12/220, International Monetary Fund.
    9. S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
    10. Jacopo Torriti & Eka Ikpe, 2015. "Administrative costs of regulation and foreign direct investment: the Standard Cost Model in non-OECD countries," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 151(1), pages 127-144, February.
    11. Bouët, Antoine & Laborde Debucquet, David & Traoré, Fousseini, 2017. "The European Union–West Africa Economic Partnership Agreement," IFPRI discussion papers 1612, International Food Policy Research Institute (IFPRI).
    12. Helene Ehrhart, 2013. "Elections and the structure of taxation in developing countries," Public Choice, Springer, vol. 156(1), pages 195-211, July.
    13. Mario Mansour, 2015. "Tax Policy in MENA Countries; Looking Back and Forward," IMF Working Papers 15/98, International Monetary Fund.
    14. Christian Ebeke & Helene Ehrhart, 2012. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 21(1), pages 1-27, January.
    15. Sijbren Cnossen, 2014. "Mobilizing VAT Revenues in African Countries," CESifo Working Paper Series 5102, CESifo Group Munich.
    16. 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.
    17. Nathan Jensen & Edmund Malesky & Matthew Walsh, 2015. "Competing for global capital or local voters? The politics of business location incentives," Public Choice, Springer, vol. 164(3), pages 331-356, September.
    18. Luisito Bertinelli & Arnaud Bourgain, 2016. "Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms," CREA Discussion Paper Series 16-04, Center for Research in Economic Analysis, University of Luxembourg.
    19. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, University of Social Sciences and Management of Bamako, Mali , 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," CREA Discussion Paper Series 17-18, Center for Research in Economic Analysis, University of Luxembourg.
    20. Luisito Bertinelli & Arnaud Bourgain, 2016. "Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms," Economics Bulletin, AccessEcon, vol. 36(3), pages 1805-1810.
    21. Bernard M. Hoekman, 2013. "Multilateral Institutions and African Economic Integration," RSCAS Working Papers 2013/67, European University Institute.

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