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Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II – Corporate Taxation.

Authors :
Keen, Michael
Mansour, Mario
Source :
Development Policy Review; Sep2010, Vol. 28 Issue 5, p573-596, 24p, 6 Charts, 2 Graphs
Publication Year :
2010

Abstract

This second article evaluates and discusses the challenges to government revenue in sub-Saharan Africa posed by developments in corporate taxation. Using the dataset described in the first article, it shows that, in broad terms, corporate tax revenues in the region have held up, despite a reduction in rates and evidence of substantial base-narrowing (mainly through the provision of tax holidays in Investment Codes and Free Zones). This is something of a puzzle. Options for dealing with the continuation and intensification of the challenges to these revenues, including through regional co-operation, are discussed. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
09506764
Volume :
28
Issue :
5
Database :
Complementary Index
Journal :
Development Policy Review
Publication Type :
Academic Journal
Accession number :
52648556
Full Text :
https://doi.org/10.1111/j.1467-7679.2010.00499.x