Article ID: | iaor20108588 |
Volume: | 28 |
Issue: | 5 |
Start Page Number: | 573 |
End Page Number: | 596 |
Publication Date: | Sep 2010 |
Journal: | Development Policy Review |
Authors: | Keen Michael, Mansour Mario |
Keywords: | Africa |
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.