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...

How far has the recent global wave of tax reform contributed to state building in poorer countries? Our conclusion mirrors other general globalisation arguments: there are good things to report, but worrying problems in the poorest and most dependent countries. The reform agenda is least...

Since the early 1990s, many countries in Anglophone Africa have established (semi-) autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with staff paid at rates similar to those in comparable private sector jobs....