examination is limited to Africa. The paper looks into existing instruments aimed at facilitating the cooperation of African tax … administrations. The paper shows that the scope of mutual assistance among tax administrations in Africa is limited. Despite a growing …

A deep rift separates Africa and Latin America (and to lesser extent Asia) from OECD countries with regard to fiscal … world sample is provided to explain at least part of the OECD's better performance. This allows evaluation of Africa … except Africa while adverse terms of trade shocks reduce tax revenue only in Africa. Taxation is much heavier in OECD …

agreement, and the expected rebound of foreign direct investment inflow to Africa from 2022, this study examines the joint … effects of industrialisation and ICT diffusion on resource mobilisation in Africa. To this end, we use data on 42 African … dynamic system GMM to show that although unconditionally both industrialisation and ICT diffusion enhance (i) goods and …

combating tax evasion and stimulating tax collection in Africa …

agreement, and the expected rebound of foreign direct investment to Africa from 2022, this study examines the joint effects of … industrialisation and digital infrastructure on resource mobilisation in Africa. To this end, we mine data for 42 African countries for … the analysis. The results, which are based on the system GMM estimator show that although unconditionally both …