This paper presents a unique tax revenue dataset for Sub-Saharan Africa, which main innovation is the level of detail it provides about tax revenue sources for a large number of countries (41) and over a long time period (1980-2010). The paper describes how the dataset was constructed,...

We review the current state of the West African Economic and Monetary Union’s (WAEMU) tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is...

We review the current state of the West African Economic and Monetary Union’s (WAEMU) tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is...

Ce papier présente une base de données unique sur les recettes fiscales en Afrique sub-saharienne. Sa nouveauté réside dans le niveau de détail qui est fourni sur les sources de recettes fiscales pour un grand nombre de pays (41) et sur une longue période temporelle (1980-2010). Le papier...