Cover -- About the Authors -- Title Page -- Copyright -- Contents -- Acknowledgements -- 1. Why does tax matter? -- Introduction -- A ground-level view of taxation in Africa -- Taxing Africa: what are the big questions? -- This book -- 2. A new tax era in Africa? -- Financing colonial governments -- The extractive era -- The aid era -- The tax era -- 3. Is Africa the victim of global forces? -- Introduction -- Complexity, secrecy and tax havens -- How do international tax rules benefit HNWIs? -- How do international tax rules benefit MNCs? -- How much revenue is lost to Africa? -- Conclusions -- 4. What can Africa do in the face of international tax challenges? -- Introduction -- Efforts to tax high net worth individuals -- Efforts to reform the taxation of multinational corporations -- Future reform and alternatives to multilateralism -- Conclusions -- 5. Extractives and extraction: taxing oil, gas and minerals -- Controversy, secrecy, manipulation and uncertainty -- The structure of the extractive industry -- Taxing extractives -- Conclusions -- 6. Taxing at national level: rising to the challenge? -- Judging performance -- Snapshots -- Progress -- Disagreement: VAT and customs -- Under-performance: personal income taxes, tax exemptions and corruption -- Conclusions -- 7. Small taxes and large burdens: informal and subnational revenues -- Who pays taxes in Africa? -- Subnational and small business taxation -- Nuisance taxes -- Informal taxes -- The sources of dysfunctional local taxation -- Reforming small taxes -- Making more use of property taxes -- The gender dimensions of small and informal taxes -- Conclusions -- 8. Does taxation lead to improved governance? -- Linking taxation to improved governance -- Does taxation lead to improved governance in practice? -- What are the implications for public policy?.
