Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union »
Series: IMF Working Papers
Author(s): Mario Mansour , and Gregoire Rota Graziosi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 09 July 2013
Keywords: Revenue mobilization, Tax policy, Tax revenues, West African Economic and Monetary Union, tax coordination, tax harmonization, tax competition
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 mo...