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

  • Michael Keen
  • Mario Mansour

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..

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Article provided by Overseas Development Institute in its journal Development Policy Review.

Volume (Year): 28 (2010)
Issue (Month): 5 (09)
Pages: 573-596

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Handle: RePEc:bla:devpol:v:28:y:2010:i:5:p:573-596
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