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

Journal Articles

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

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.

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Detail Information
Series Title
Development Policy Review
Call Number
-
Publisher
Hoboken, United States : Wiley-Blackwell.,
Collation
-
Language
English
ISBN/ISSN
09506764
Classification
-
Content Type
-
Media Type
-
Carrier Type
-
Edition
Volume 28, Issue 5, September 2010. pages 573–596
Subject(s)
Taxation
Globalisation
Sub-Saharan Africa
Specific Detail Info
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Statement of Responsibility
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