{
  "title": "Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization",
  "publication": "IMF Working Papers, July 1, 2009",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2016/12/31/revenue-mobilization-in-sub-saharan-africa-challenges-from-globalization-23124",
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  "summary": "This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization.",
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    {
      "heading": "Summary and scope",
      "content": "- 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.\n- Uses a new dataset distinguishing resource-related and other revenues, and disentangling tariffs from commodity tax revenue.\n- Authors: Mario Mansour, Michael Keen.\n- Date: July 1, 2009."
    },
    {
      "heading": "Key empirical findings",
      "content": "- Countries' experiences vary widely.\n- Nonresource revenues have been essentially stagnant.\n- Corporate tax revenues have \"held up\" despite a reduction in rates and evidence of substantial base-narrowing.\n- Trade tax revenue reductions have been largely offset by other measures.\n- The present crisis is likely to accelerate the continuation and intensification of these challenges."
    },
    {
      "heading": "Policy considerations and responses discussed",
      "content": "- Options for dealing with continued and intensified challenges discussed in the paper include regional cooperation.\n- The paper examines responses to:\n  - corporate tax competition (including interactions of rate reductions and base narrowing),\n  - trade liberalization (including measures that offset trade tax revenue reductions),\n  - the role of distinguishing resource-related versus other revenues for policy design.\n\nIMF Working Paper — Mario Mansour and Michael Keen, July 1, 2009.\n\n---\n\n Content in this bundle\n\n- wp09157\n  - wp09157 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - wp09157 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/31/revenue-mobilization-in-sub-saharan-africa-challenges-from-globalization-23124"
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    "Authors: Mario Mansour, Michael Keen",
    "Published: July 1, 2009",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451873047.001",
    "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.",
    "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.",
    "Options for dealing with continued and intensified challenges discussed in the paper include regional cooperation.",
    "The paper examines responses to:",
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