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

24 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 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.

Suggested Citation

Keen, Michael and Mansour, Mario, Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II – Corporate Taxation. Development Policy Review, Vol. 28, No. 5, pp. 573-596, September 2010. Available at SSRN: https://ssrn.com/abstract=1653013 or http://dx.doi.org/10.1111/j.1467-7679.2010.00499.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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