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Author : Milton C. Taylor
Publisher :
ISBN 13 :
Total Pages : 576 pages
Book Rating : 4.F/5 ( download)
Download or read book Taxation for African Economic Development written by Milton C. Taylor and published by . This book was released on 1970 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mick Moore
Publisher : Bloomsbury Publishing
ISBN 13 : 1783604557
Total Pages : 289 pages
Book Rating : 4.7/5 (836 download)
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.
Author : Morten Jerven
Publisher : Cambridge University Press
ISBN 13 : 1108424597
Total Pages : 197 pages
Book Rating : 4.1/5 (84 download)
Download or read book The Wealth and Poverty of African States written by Morten Jerven and published by Cambridge University Press. This book was released on 2022-01-13 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new account of economic performance and state development in African countries across the long twentieth century.
Author : Christopher S. Adam
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 63 pages
Book Rating : 4./5 ( download)
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.
Author : Mick Moore
Publisher : Zed Books Ltd.
ISBN 13 : 1783604565
Total Pages : 306 pages
Book Rating : 4.7/5 (836 download)
Download or read book Taxing Africa written by Mick Moore and published by Zed Books Ltd.. This book was released on 2018-07-15 with total page 306 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.
Author : Yariv Brauner
Publisher : Edward Elgar Publishing
ISBN 13 : 0857930028
Total Pages : 411 pages
Book Rating : 4.8/5 (579 download)
Download or read book Tax, Law and Development written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
ISBN 13 : 0857490427
Total Pages : 95 pages
Book Rating : 4.8/5 (574 download)
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Author : John Fitzgerald Due
Publisher :
ISBN 13 :
Total Pages : 172 pages
Book Rating : 4.:/5 (434 download)
Download or read book Taxation and Economic Development in Tropical Africa written by John Fitzgerald Due and published by . This book was released on 1963 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Zmarak Shalizi
Publisher : World Bank Publications
ISBN 13 : 9780821311653
Total Pages : 38 pages
Book Rating : 4.3/5 (116 download)
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.
Author : Charles R. Irish
Publisher :
ISBN 13 :
Total Pages : 106 pages
Book Rating : 4.F/5 ( download)
Download or read book International Income Taxation and African Developing Countries written by Charles R. Irish and published by . This book was released on 1978 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph on the international tax system as it operates between Africa and the industrialized countries of Western Europe, North America and Japan.
Author : John Fitzgerald Due
Publisher : MIT Press (MA)
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.:/5 (6 download)
Download or read book Taxation and Economic Development in Tropical Africa written by John Fitzgerald Due and published by MIT Press (MA). This book was released on 1963 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the taxation and economic development of African countries with British background, i.e. Sierra Leone, Ghana, Nigeria, Kenya, Uganda, Tanganyika, Zanzibar and the Federation of Rhodesia and Nyasaland.
Author : Karen B. Brown
Publisher : Springer
ISBN 13 : 9783319421551
Total Pages : 0 pages
Book Rating : 4.4/5 (215 download)
Download or read book Taxation and Development - A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Author : Odd-Helge Fjeldstad
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 ( download)
Download or read book Taxation, Aid and Democracy written by Odd-Helge Fjeldstad and published by . This book was released on 2000 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and democratic consolidation. This proposition is based on the reading of historical, political and economic literature, and it forms the general basis for a three-year research programme recently started. Namibia, Tanzania and Uganda are the case countries. The research aims to contribute to a better understanding of the evolution of tax systems in African countries. Furthermore, it aims to explore the constraints and options available for policy making on revenue mobilisation and democratisation. This paper presents the general outline of the research programme, and the major areas of research to be dealt with. "--cover.
Author : Waris, Attiya
Publisher : Langaa RPCIG
ISBN 13 : 995655149X
Total Pages : 214 pages
Book Rating : 4.9/5 (565 download)
Download or read book Financing Africa written by Waris, Attiya and published by Langaa RPCIG. This book was released on 2019-11-12 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financing Africa’s development requires ingenuity, discipline, and an understanding of fiscal systems – the entirety of government revenues and expenditures, including taxation and debt. This book makes fascinating what might seem at first glance complex. It describes diverse approaches that have been adjusted to local circumstances across the continent and reflects on the push to unite and harmonise toward African union. Africa is rich, yet resources are lost through loopholes in fiscal systems. Financial resources come from the people, are not unlimited, and do not come easily or without cost. Africans must therefore cherish these resources and use them in nation-building and national and regional development. Efficient, effective, transparent and accountable fiscal systems that are fair and just will go a long way toward financing Africa’s development. Using examples from all of Africa’s 54 countries, the book makes fiscal matters real and understandable for people, no matter their field. It demonstrates the importance of fiscal law and policy for development and the impact it has on individuals, communities, nations, regional groupings, and the continent.
Author : Mohammed Amidu
Publisher : Springer
ISBN 13 : 9783031581236
Total Pages : 0 pages
Book Rating : 4.5/5 (812 download)
Download or read book Taxation and Management of Natural Resources in Africa written by Mohammed Amidu and published by Springer. This book was released on 2024-06-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive examination of the fundamental concepts and principles crucial to the taxation and management of natural resources, specifically tailored to the unique challenges faced by developing African countries. It delves into the key instruments that comprise a resource tax policy, providing invaluable insights into the tax reforms necessary to maximize economic rent for African nations. Written by experts in the field, this book explores the potential application of effective revenue management principles by African governments to achieve desired developmental outcomes. It covers a wide range of topics, including socio-political risks, ethical dilemmas, accountability and transparency, resource rent and capital gains taxes, tax administration and reforms, taxation of oil and gas revenue, environmental taxation, globalization's impact, and the promotion of inclusive development. Designed for scholars, tax professionals, and individuals interested in natural resources management and revenue mobilization strategy in Africa, this book bridges the gap between theory and practice, providing valuable insights and recommendations for sustainable and responsible management of Africa's rich natural resources.
Author : Deborah Brautigam
Publisher : Cambridge University Press
ISBN 13 : 1139469258
Total Pages : 261 pages
Book Rating : 4.1/5 (394 download)
Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Author : Mr.Dhaneshwar Ghura
Publisher : International Monetary Fund
ISBN 13 : 1451855680
Total Pages : 26 pages
Book Rating : 4.4/5 (518 download)
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.
