Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization
IMF Working Papers, July 1, 2009
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Bibliographic details
- Authors: Mario Mansour, Michael Keen
- Published: July 1, 2009
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451873047.001
Summary and scope
- Paper evaluates the nature, extent, and possible responses to two central globalization challenges for revenue mobilization in Sub-Saharan Africa (SSA): corporate tax competition, and trade liberalization.
- Uses a new dataset distinguishing resource-related and other revenues, and disentangling tariffs from commodity tax revenue.
- Authors: Mario Mansour, Michael Keen.
- Date: July 1, 2009.
Key empirical findings
- Countries' experiences vary widely.
- Nonresource revenues have been essentially stagnant.
- Corporate tax revenues have "held up" despite a reduction in rates and evidence of substantial base-narrowing.
- Trade tax revenue reductions have been largely offset by other measures.
- The present crisis is likely to accelerate the continuation and intensification of these challenges.
Policy considerations and responses discussed
- Options for dealing with continued and intensified challenges discussed in the paper include regional cooperation.
- The paper examines responses to:
- corporate tax competition (including interactions of rate reductions and base narrowing),
- trade liberalization (including measures that offset trade tax revenue reductions),
- the role of distinguishing resource-related versus other revenues for policy design.
IMF Working Paper — Mario Mansour and Michael Keen, July 1, 2009.