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

By Mario Mansour, Gregoire Rota Graziosi

July 9, 2013

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Mario Mansour, and Gregoire Rota Graziosi. Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union, (USA: International Monetary Fund, 2013) accessed September 19, 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

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.

Subject: Corporate income tax, Excises, Revenue administration, Tax coordination, Tax incentives, Taxes, Value-added tax

Keywords: Competition model, Coordination framework, Corporate income tax, Depreciation rule, Excise tax, Excises, Government credibility, Harmonization experience, Tax competition, Tax cooperation, Tax coordination, Tax coordination framework, Tax harmonization, Term tax coordination, Value-added tax, WAEMU member states, WAEMU state, West Africa, WP

Publication Details

Pages:

41
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2013/163
Stock No:

WPIEA2013163
ISBN:

9781484354216
ISSN:

1018-5941

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