Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I – Trade Reform

19 Pages Posted: 4 Aug 2010

See all articles by Michael Keen

Michael Keen

International Monetary Fund (IMF) - Fiscal Affairs Department; CESifo (Center for Economic Studies and Ifo Institute); Institute for Fiscal Studies (IFS)

Mario Mansour

International Monetary Fund (IMF) - Fiscal Affairs Department

Abstract

This is the first of two articles evaluating the nature and extent of, and possible responses to, two of the central challenges that globalisation poses for revenue mobilisation in sub-Saharan Africa: trade liberalisation, and corporate tax competition. Both articles use a new dataset with the features needed to address these issues meaningfully: a disentangling of tariff from commodity tax revenue, and a distinction between resource-related and other revenues. This first article describes that dataset, and provides a broad picture of revenue developments in the region between 1980 and 2005. Countries’ experiences have varied, but the overall picture is of non-resource revenues having been essentially stagnant. Within this, however, and with exceptions, reductions in trade tax revenue have been largely offset by increased revenue from domestic sources.

Suggested Citation

Keen, Michael and Mansour, Mario, Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I – Trade Reform. Development Policy Review, Vol. 28, No. 5, pp. 553-571, September 2010. Available at SSRN: https://ssrn.com/abstract=1653012 or http://dx.doi.org/10.1111/j.1467-7679.2010.00498.x

Michael Keen (Contact Author)

International Monetary Fund (IMF) - Fiscal Affairs Department ( email )

700 19th Street, NW
Washington, DC 20431
United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

HOME PAGE: http://www.CESifo.de

Institute for Fiscal Studies (IFS)

7 Ridgmount Street
London, WC1E 7AE
United Kingdom

Mario Mansour

International Monetary Fund (IMF) - Fiscal Affairs Department ( email )

700 19th Street, NW
Washington, DC 20431
United States

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