Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization

July 1, 2009

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Mario Mansour, and Michael Keen. Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization, (USA: International Monetary Fund, 2009) accessed September 18, 2024

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

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. It does so using a new dataset with features needed to meaningfully address these issues: a distinction between resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in rates and evidence of substantial base-narrowing-something of a puzzle-and trade tax revenue reductions have been largely offset by other measures. Options for dealing with the continuation and intensification of the challenges, which the present crisis is likely to accelerate-including through regional cooperation-are discussed.

Subject: Consumption taxes, Corporate income tax, Revenue administration, Tax incentives, Taxes on trade

Keywords: Free zone, Indirect tax, SSA country, Tax ratio, Tax revenue, WP

Publication Details

Pages:

47
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2009/157
Stock No:

WPIEA2009157
ISBN:

9781451873047
ISSN:

1018-5941

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