Tax Policy in Sub-Saharan Africa

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Author :
Publisher : World Bank Publications
ISBN 13 : 9780821311653
Total Pages : 38 pages
Book Rating : 4.3/5 (116 download)

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Book Synopsis Tax Policy in Sub-Saharan Africa by : Zmarak Shalizi

Download or read book Tax Policy in Sub-Saharan Africa written by Zmarak Shalizi and published by World Bank Publications. This book was released on 1988 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.

Taxation in Sub-Saharan Africa

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1557750815
Total Pages : 84 pages
Book Rating : 4.5/5 (577 download)

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Book Synopsis Taxation in Sub-Saharan Africa by : Mr.Vito Tanzi

Download or read book Taxation in Sub-Saharan Africa written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 1981-10-31 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of countries in the region.

Taxing Africa

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1783604557
Total Pages : 289 pages
Book Rating : 4.7/5 (836 download)

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Book Synopsis Taxing Africa by : Mick Moore

Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Taxation in Sub-Saharan Africa

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Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (126 download)

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Book Synopsis Taxation in Sub-Saharan Africa by : V. Tanzi

Download or read book Taxation in Sub-Saharan Africa written by V. Tanzi and published by . This book was released on 1981 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Revenue in Sub-Saharan Africa

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451855680
Total Pages : 26 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Tax Revenue in Sub-Saharan Africa by : Mr.Dhaneshwar Ghura

Download or read book Tax Revenue in Sub-Saharan Africa written by Mr.Dhaneshwar Ghura and published by International Monetary Fund. This book was released on 1998-09-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: An analysis of data for 39 sub-Saharan African countries during 1985–96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural reforms, rising human capital (a proxy for the provision of public services by the government), and declining corruption. The paper confirms that the tax revenue ratio rises with income, and that elements of a country’s tax base (such as the share of agriculture in GDP and the degree of openness) influence tax revenue.

Tax Effort in Sub-Saharan Africa

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451852940
Total Pages : 58 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Tax Effort in Sub-Saharan Africa by : Ms.Janet Gale Stotsky

Download or read book Tax Effort in Sub-Saharan Africa written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1997-09-01 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.

Tax Policy in Sub-Saharan Africa

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Author :
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (777 download)

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Book Synopsis Tax Policy in Sub-Saharan Africa by : Zmarak M. Shalizi

Download or read book Tax Policy in Sub-Saharan Africa written by Zmarak M. Shalizi and published by . This book was released on 1988 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484378008
Total Pages : 38 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa by : Sebastian Beer

Download or read book The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa written by Sebastian Beer and published by International Monetary Fund. This book was released on 2018-10-24 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with nonnegligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample

Presumptive Taxation in Sub-Saharan Africa

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Presumptive Taxation in Sub-Saharan Africa by : Mr.Günther Taube

Download or read book Presumptive Taxation in Sub-Saharan Africa written by Mr.Günther Taube and published by International Monetary Fund. This book was released on 1996 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.

Taxation, Responsiveness and Accountability in Sub-Saharan Africa

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1316453731
Total Pages : 309 pages
Book Rating : 4.3/5 (164 download)

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Book Synopsis Taxation, Responsiveness and Accountability in Sub-Saharan Africa by : Wilson Prichard

Download or read book Taxation, Responsiveness and Accountability in Sub-Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.

Tax Policy in Sub-Saharan Africa. A Framework for Analysis

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Author :
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis Tax Policy in Sub-Saharan Africa. A Framework for Analysis by :

Download or read book Tax Policy in Sub-Saharan Africa. A Framework for Analysis written by and published by . This book was released on 1989 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report on tax policy which strenthen the role of the price mechanism in allocating resources, based on the existing tax structures of the countries of Sub-Saharan Africa.

Taxation, Responsiveness, and Accountability in Sub-Saharan Africa

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1107110866
Total Pages : 309 pages
Book Rating : 4.1/5 (71 download)

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Book Synopsis Taxation, Responsiveness, and Accountability in Sub-Saharan Africa by : Wilson Prichard

Download or read book Taxation, Responsiveness, and Accountability in Sub-Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.

Taxation in sub-Saharan Africa

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Author :
Publisher :
ISBN 13 :
Total Pages : 73 pages
Book Rating : 4.:/5 (63 download)

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Book Synopsis Taxation in sub-Saharan Africa by :

Download or read book Taxation in sub-Saharan Africa written by and published by . This book was released on 1981 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation in Sub-Saharan Africa

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Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (644 download)

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Book Synopsis Taxation in Sub-Saharan Africa by :

Download or read book Taxation in Sub-Saharan Africa written by and published by . This book was released on 1981 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation in Sub-Saharan Africa

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Author :
Publisher :
ISBN 13 :
Total Pages : 73 pages
Book Rating : 4.:/5 (17 download)

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Book Synopsis Taxation in Sub-Saharan Africa by : Carlos A. Aguirre

Download or read book Taxation in Sub-Saharan Africa written by Carlos A. Aguirre and published by . This book was released on 1983 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Aid, Taxation, and Development

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 63 pages
Book Rating : 4./5 ( download)

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Book Synopsis Aid, Taxation, and Development by : Christopher S. Adam

Download or read book Aid, Taxation, and Development written by Christopher S. Adam and published by World Bank Publications. This book was released on 1998 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designing effective aid programs requires accurately diagnosing problems. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt by Africa's donors to recast the aid relationship from one that at best secures temporary policy changes to one that permanently alters institutions in favor of sustained growth and development. The design of effective aid programs depends on the diagnosis of the problem. To say that institutional failures are central to Africa's poor economic performance is not to repudiate early interpretations based on policy failures and capital shortages. Institutional failures produce policy failures that in turn produce capital shortages or the equivalent. Adam and O'Connell focus on the core of the evolving (mainly external) diagnosis of the African development problem, making these main points, among others: * Tax and taxlike distortions tend to be high and volatile in Africa. These influence the allocation of national wealth and can reduce both the level and productivity of domestic investment. The composition of domestic investment seems to be more important in explaining poor African growth than the level of domestic investment. * Policy-generated uncertainty (under-emphasized in the literature) can activate socially inefficient self-insurance mechanisms that reduce growth. When leaders have substantial discretion about policy, as they do in most African countries, executive transitions become a major source of uncertainty. * Patronage is heavily used in African systems of personal rule. Governments use distortionary taxes to finance transfers to politically powerful groups. * A government that is captive to a favored group will trade off growth for transfers, if the group is small enough relative to the government's disposable resources. In such a case, conditional aid can be ineffective in spurring growth and investment, even when the potential gains from aid are great. * Conditionality is required to secure the gains from aid when nonrepresentative political structures generate a conflict of interest between donors and recipient governments. When donors are in a strong bargaining position, conditionality agreements that mandate a reduction in distortionary taxes will also require that some part of lost revenues be made up by cuts in politically motivated transfers. But policy conditionality is difficult to enforce and even when perfectly enforceable is subject to the problem of aid dependency. * To avoid aid dependency, donors must focus on conditionality that shifts the no aid point. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt by Africa's donors to recast the aid relationship from one that at best secures temporary policy changes to one that permanently alters institutions in favor of sustained growth and development. This paper-a product of the Development Research Group-is part of the research project Analytical Perspectives on Aid Effectiveness in Sub-Saharan Africa (RPO 680-18). The study was funded by the Bank's Research Support Budget.

Tax Effort in Sub-Saharan Africa

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Author :
Publisher :
ISBN 13 :
Total Pages : 57 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Tax Effort in Sub-Saharan Africa by : Janet Gale Stotsky

Download or read book Tax Effort in Sub-Saharan Africa written by Janet Gale Stotsky and published by . This book was released on 2006 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.