Bulletin n. 2/2010 | ||
October 2010 | ||
1. Michael Keen, 2. Mario Mansour |
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Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I – Trade Reform | ||
in Development Policy Review , Volume 28, Issue 5 , 2010 , 553–571 | ||
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. | ||