Article ID: | iaor20108583 |
Volume: | 28 |
Issue: | 5 |
Start Page Number: | 553 |
End Page Number: | 571 |
Publication Date: | Sep 2010 |
Journal: | Development Policy Review |
Authors: | Keen Michael, Mansour Mario |
Keywords: | Africa, taxation |
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.