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

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

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

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