Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I ‐ Trade Reform

Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I ‐ Trade Reform

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Article ID: iaor20108583
Volume: 28
Issue: 5
Start Page Number: 553
End Page Number: 571
Publication Date: Sep 2010
Journal: Development Policy Review
Authors: ,
Keywords: Africa, taxation
Abstract:

This is the first of two articles evaluating the nature and extent of, and possible responses to, two of the central challenges that globalisation poses for revenue mobilisation in sub-Saharan Africa: trade liberalisation, and corporate tax competition. Both articles use a new dataset with the features needed to address these issues meaningfully: a disentangling of tariff from commodity tax revenue, and a distinction between resource-related and other revenues. This first article describes that dataset, and provides a broad picture of revenue developments in the region between 1980 and 2005. Countries’ experiences have varied, but the overall picture is of non-resource revenues having been essentially stagnant. Within this, however, and with exceptions, reductions in trade tax revenue have been largely offset by increased revenue from domestic sources.

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