The Consequences Of Tax Revenue Instability In Sub Saharan Africa
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| Author | : Ms.Janet Gale Stotsky |
| Publisher | : International Monetary Fund |
| Total Pages | : 58 |
| Release | : 1997-09-01 |
| Genre | : Business & Economics |
| ISBN | : 1451852940 |
Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.
| Author | : Mr.Günther Taube |
| Publisher | : International Monetary Fund |
| Total Pages | : 50 |
| Release | : 1996 |
| Genre | : Business & Economics |
| ISBN | : |
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
| Author | : International Monetary Fund. Fiscal Affairs Dept. |
| Publisher | : International Monetary Fund |
| Total Pages | : 86 |
| Release | : 2011-08-03 |
| Genre | : Business & Economics |
| ISBN | : 1498339247 |
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
| Author | : Leandro Medina |
| Publisher | : International Monetary Fund |
| Total Pages | : 31 |
| Release | : 2017-07-10 |
| Genre | : Business & Economics |
| ISBN | : 1484309030 |
The multiple indicator-multiple cause (MIMIC) method is a well-established tool for measuring informal economic activity. However, it has been criticized because GDP is used both as a cause and indicator variable. To address this issue, this paper applies for the first time the light intensity approach (instead of GDP). It also uses the Predictive Mean Matching (PMM) method to estimate the size of the informal economy for Sub-Saharan African countries over 24 years. Results suggest that informal economy in Sub-Saharan Africa remains among the largest in the world, although this share has been very gradually declining. It also finds significant heterogeneity, with informality ranging from a low of 20 to 25 percent in Mauritius, South Africa and Namibia to a high of 50 to 65 percent in Benin, Tanzania and Nigeria.
| Author | : Xiangming Fang |
| Publisher | : INTERNATIONAL MONETARY FUND |
| Total Pages | : 29 |
| Release | : 2020-10-30 |
| Genre | : Business & Economics |
| ISBN | : 9781513559667 |
Sub-Saharan Africa has been marred by conflicts during the past several decades. While the intensity of conflicts in recent years is lower than that observed in the 1990s, the region remains prone to conflicts, with around 30 percent of the countries affected in 2019. In addition to immeasurable human suffering, conflicts impose large economic costs. On average, annual growth in countries in intense conflicts is about 2.5 percentage points lower, and the cumulative impact on per capita GDP increases over time. Furthermore, conflicts pose significant strains on countries’ public finances, lowering revenue, raising military spending, and shifting resources away from development and social spending.
| Author | : Ernesto Crivelli |
| Publisher | : International Monetary Fund |
| Total Pages | : 29 |
| Release | : 2014-01-14 |
| Genre | : Business & Economics |
| ISBN | : 1484351487 |
This paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource revenues on different types of domestic (non resource) tax revenues. Overall, we find a statistically significant negative relationship between resource revenues and total domestic (non resource) revenues, including for the major tax components. For each additional percentage point of GDP in resource revenues, there is a reduction in domestic (non resource) revenues of about 0.3 percentage points of GDP. We find this primarily occurs through reduced effort on taxes on goods and services—in particular, the VAT— followed by a smaller negative impact on corporate income and trade taxes.
| Author | : Neil McCulloch |
| Publisher | : Centre for Economic Policy Research |
| Total Pages | : 436 |
| Release | : 2001 |
| Genre | : Business & Economics |
| ISBN | : 9781898128625 |
Openness to trade is a key element of economic policy; continuing extreme poverty in developing countries is a disgrace. This Handbook examines how concerns about the world's poor should affect our attitude towards trade liberalization. Part I draws on economic analysis and practical experience to construct a framework to analyse the links between trade liberalization and poverty. It shows policy-makers how to identify the critical features in their economies so they can ensure that the poor benefit from liberalization. Part II explores the reform of particular sectors -- agriculture, services, etc., and particular instruments of trade policy -- export subsidies, anti-dumping measures, etc. It presents an economic analysis of each type of reform, shows the likely outcome for the poor, and discusses the issue's status on the World Trade Organization's agenda. Book jacket.
| Author | : Mr.Amadou N Sy |
| Publisher | : International Monetary Fund |
| Total Pages | : 61 |
| Release | : 2019-02-14 |
| Genre | : Business & Economics |
| ISBN | : 1484385667 |
FinTech is a major force shaping the structure of the financial industry in sub-Saharan Africa. New technologies are being developed and implemented in sub-Saharan Africa with the potential to change the competitive landscape in the financial industry. While it raises concerns on the emergence of vulnerabilities, FinTech challenges traditional structures and creates efficiency gains by opening up the financial services value chain. Today, FinTech is emerging as a technological enabler in the region, improving financial inclusion and serving as a catalyst for the emergence of innovations in other sectors, such as agriculture and infrastructure.
| Author | : Mr.Parthasarathi Shome |
| Publisher | : International Monetary Fund |
| Total Pages | : 336 |
| Release | : 1995-04-25 |
| Genre | : Business & Economics |
| ISBN | : 9781557754905 |
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.
| Author | : Wilson Prichard |
| Publisher | : Cambridge University Press |
| Total Pages | : 309 |
| Release | : 2015-09-11 |
| Genre | : Business & Economics |
| ISBN | : 1107110866 |
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
