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Taxing Africa

Author : Mick Moore

Publisher : Bloomsbury Publishing

Page : 289 pages

File Size : 38,5 MB

Release : 2018-07-15

Category : Business & Economics

ISBN : 1783604557

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Book Description

Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.





Tax Us If You Can

Author : Tax Justice Network-Africa

Publisher : Fahamu/Pambazuka

Page : 95 pages

File Size : 50,26 MB

Release : 2011-10-20

Category : Business & Economics

ISBN : 0857490427

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Book Description

This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "



Taxation and State-Building in Developing Countries

Author : Deborah Brautigam

Publisher : Cambridge University Press

Page : 261 pages

File Size : 31,17 MB

Release : 2008-01-10

Category : Political Science

ISBN : 1139469258

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Book Description

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.



Taxation, Responsiveness, and Accountability in Sub-Saharan Africa

Author : Wilson Prichard

Publisher : Cambridge University Press

Page : 309 pages

File Size : 17,77 MB

Release : 2015-09-11

Category : Business & Economics

ISBN : 1107110866

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Book Description

This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.



Taxation and Gender Equity

Author : Caren Grown

Publisher : IDRC

Page : 349 pages

File Size : 37,86 MB

Release : 2010

Category : Business & Economics

ISBN : 0415568226

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Book Description

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.



African Economic Development

Author : Steven Langdon

Publisher : Routledge

Page : 890 pages

File Size : 27,10 MB

Release : 2018-03-05

Category : Business & Economics

ISBN : 1317427300

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Book Description

Sub-Saharan Africa is at a turning point. The barriers to economic growth seen in the 1980-2000 era are disappearing and new optimism is spreading. However, difficult goals of eliminating poverty, achieving equity and overcoming environmental threats continue. This much-needed and insightful textbook has been written to help us understand this combination of emerging improvements and significant challenges. Opening with an analysis of the main theories relating to development in Sub-Saharan Africa, the book explores all the key issues, including: Human development; Rapid urbanization; Structural and gender dimensions; Sustainable development and environmental issues; and Africa’s role in the world economy. The authors use economic tools and concepts throughout, in a way that makes them accessible to students without an economics background. Readers are also aided by a wide range of case studies, on-the-ground examples and statistical information, which provide a detailed analysis of each topic. This text is also accompanied by an e-resource, featuring additional sources for students and instructors. African Economic Development is a clear and comprehensive textbook suitable for courses on African economic development, development economics, African studies and development studies.



Improving Tax Increment Financing (TIF) for Economic Development

Author : David Merriman

Publisher :

Page : 0 pages

File Size : 24,13 MB

Release : 2018-09-05

Category : Economic development

ISBN : 9781558443778

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Book Description

Economist David Merriman of the University of Illinois at Chicago reviews more than 30 individual studies in the most comprehensive assessment of tax increment financing (TIF) with practical recommendations for policy makers and practitioners. The report finds that while TIF has the potential to draw investment into neglected places, it has not accomplished the goal of promoting economic development in most cases. First implemented in the 1950s, TIF funds economic development within a defined district by earmarking increases in future property tax revenues that result from increases in real estate values in the district. The tax revenue can be used for public infrastructure or to compensate private developers for their investments, but TIF is prone to several pitfalls: it often captures some revenues that would have been generated through normal appreciation in property values, it can be exploited by cities to obtain revenues that would otherwise go to overlying government entities such as school districts, and it can make cities' financial decisions less transparent by separating them from the normal budget process. The report recommends several ways that state and local policy makers can reform TIF practices going forward.



Africa's Development in Historical Perspective

Author : Emmanuel Akyeampong

Publisher : Cambridge University Press

Page : 541 pages

File Size : 20,16 MB

Release : 2014-08-11

Category : Business & Economics

ISBN : 1107041155

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Book Description

Why has Africa remained persistently poor over its recorded history? Has Africa always been poor? What has been the nature of Africa's poverty and how do we explain its origins? This volume takes a necessary interdisciplinary approach to these questions by bringing together perspectives from archaeology, linguistics, history, anthropology, political science, and economics. Several contributors note that Africa's development was at par with many areas of Europe in the first millennium of the Common Era. Why Africa fell behind is a key theme in this volume, with insights that should inform Africa's developmental strategies.



Tax Effort in Sub-Saharan Africa

Author : Ms.Janet Gale Stotsky

Publisher : International Monetary Fund

Page : 58 pages

File Size : 43,53 MB

Release : 1997-09-01

Category : Business & Economics

ISBN : 1451852940

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Book Description

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.