It has long been debated whether Africa's lack of growth is best explained by the continent's exploitation within the global system, or by the failures of domestic political leadership. Tax is no different. International campaigns highlight the ways in which the global economic system undermines Africa's tax collection through tax havens and evasion by multinational firms and wealthy individuals. Meanwhile, other research has focused on domestic barriers to effective taxation, rooted in corruption and the unwillingness or inability of political leaders to take necessary action. Written by leading international experts, Taxing Africa moves beyond this polarizing debate, argues that substantial cultural and political change must come from wi...
Recent years have seen a growing interest among donors on taxation in developing countries. This ref...
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors wh...
Each year, base erosion and profit shifting cost governments worldwide between US$100bn and US$600bn...
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an...
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an...
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors wh...
How can African governments mobilise additional tax revenue in support of an inclusive development a...
Several African countries are among the fastest growing economies in the world. However, capital f...
Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvio...
Globalization is knitting separate national economies into a single world economy. That is occurring...
Although increasingly justified in terms of statebuilding, recent tax reforms in anglophone Africa c...
Taxation provides governments with the funds needed to invest in development including in relieving ...
Domestic revenue mobilisation is fundamental if African countries are to fund investments in health,...
In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, someti...
Draft, please do not quote before contacting me. This paper studies tax policies as currently pursue...
Recent years have seen a growing interest among donors on taxation in developing countries. This ref...
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors wh...
Each year, base erosion and profit shifting cost governments worldwide between US$100bn and US$600bn...
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an...
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an...
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors wh...
How can African governments mobilise additional tax revenue in support of an inclusive development a...
Several African countries are among the fastest growing economies in the world. However, capital f...
Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvio...
Globalization is knitting separate national economies into a single world economy. That is occurring...
Although increasingly justified in terms of statebuilding, recent tax reforms in anglophone Africa c...
Taxation provides governments with the funds needed to invest in development including in relieving ...
Domestic revenue mobilisation is fundamental if African countries are to fund investments in health,...
In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, someti...
Draft, please do not quote before contacting me. This paper studies tax policies as currently pursue...
Recent years have seen a growing interest among donors on taxation in developing countries. This ref...
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors wh...
Each year, base erosion and profit shifting cost governments worldwide between US$100bn and US$600bn...