Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Author/Editor: Mario Mansour ; Gregoire Rota Graziosi
Publication Date: July 09, 2013
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
Summary: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Series: Working Paper No. 13/163
Subject(s): Tax policy | West African Economic and Monetary Union | Revenue mobilization | Tax revenues

Publication Date: July 09, 2013
ISBN/ISSN: 9781484354216/1018-5941 Format: Paper
Stock No: WPIEA2013163 Pages: 94
US$18.00 (Academic Rate:
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