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Tax effort performance in sub-Sahara Africa and the role of colonialism
Feger, Thuto; Asafu-Adjaye, John - In: Economic modelling 38 (2014), pp. 163-174
Persistent link: https://www.econbiz.de/10010418126
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Aiding dependency : a cross-national analysis of foreign aid and tax compliance
Marineau, Josiah - In: Studies in comparative international development : SCID 55 (2020) 2, pp. 228-256
Persistent link: https://www.econbiz.de/10012232811
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Domestic revenue mobilization in SubSaharan Africa and Latin America : a comparative analysis since 1980
Gwaindepi, Abel - 2019
Persistent link: https://www.econbiz.de/10012154354
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Financing Africa
Waris, Attiya - 2019
Financing Africa's development requires ingenuity, discipline, and an understanding of fiscal systems - the entirety of … the push to unite and harmonise toward African union. Africa is rich, yet resources are lost through loopholes in fiscal …, transparent and accountable fiscal systems that are fair and just will go a long way toward financing Africa's development. Using …
Persistent link: https://www.econbiz.de/10012155774
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Is aid unfriendly to tax? : African evidence of heterogeneous direct and indirect effects
Yohou, Hermann Djédjé; Goujon, Michaël; Laporte, Bertrand - 2016
Persistent link: https://www.econbiz.de/10011722370
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The power to tax in Sub-Saharan Africa : LTUs, VATs, and SARAs
Ebeke, Christian; Mansour, Mario; Graziosi, Grégoire Rota - 2016
Persistent link: https://www.econbiz.de/10011725288
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Revenue statistics in Africa
African Tax Administration Forum; OECD / Development Centre; … - Paris : OECD Publishing - 1990/2014 [?]-1990/2016 ; 2019-2020
Persistent link: https://www.econbiz.de/10011793447
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Impact of trade facilitation reforms on tax revenue
Gnangnon, Sèna Kimm - In: Journal of economic studies 44 (2017) 5, pp. 765-780
Persistent link: https://www.econbiz.de/10011960930
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Mobilizing VAT revenues in African countries
Cnossen, Sijbren - 2014
Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental to growth than income taxes. To enable their use, VAT design has to be...
Persistent link: https://www.econbiz.de/10010438187
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Designing performance : the semi-autonomous revenue authority model in Africa and Latin America
Taliercio, Robert - 2004
Persistent link: https://www.econbiz.de/10002399249