Cover IMF Working Papers
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization
Author: Mario Mansour and Mr. Michael Keen
Series:
IMF Working Papers
Volume/Issue:
Volume 2009: Issue 157
Language:
English
Publication Date:
01 Jul 2009
DOI:
https://doi.org/10.5089/9781451873047.001
ISBN:
9781451873047
ISSN:
1018-5941
Pages:
47
Keywords:
WP; tax revenue; indirect tax; free zone; SSA country; tax ratio
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund