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Author : William Arthur Lewis
Publisher : New York : Africana Publishing Corporation
Page : 576 pages
File Size : 46,9 Mb
Release : 1970
Category : Business & Economics
ISBN : UOM:39015014157518
Author : Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad
Publisher : Bloomsbury Publishing
Page : 289 pages
File Size : 54,8 Mb
Release : 2018-07-15
Category : Business & Economics
ISBN : 9781783604555
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Author : Christopher S. Adam,Stephen A. O'Connell
Publisher : World Bank Publications
Page : 63 pages
File Size : 44,9 Mb
Release : 1998
Category : Africa, Sub-Saharan
ISBN : 8210379456XXX
Designing effective aid programs requires accurately diagnosing problems. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt by Africa's donors to recast the aid relationship from one that at best secures temporary policy changes to one that permanently alters institutions in favor of sustained growth and development. The design of effective aid programs depends on the diagnosis of the problem. To say that institutional failures are central to Africa's poor economic performance is not to repudiate early interpretations based on policy failures and capital shortages. Institutional failures produce policy failures that in turn produce capital shortages or the equivalent. Adam and O'Connell focus on the core of the evolving (mainly external) diagnosis of the African development problem, making these main points, among others: * Tax and taxlike distortions tend to be high and volatile in Africa. These influence the allocation of national wealth and can reduce both the level and productivity of domestic investment. The composition of domestic investment seems to be more important in explaining poor African growth than the level of domestic investment. * Policy-generated uncertainty (under-emphasized in the literature) can activate socially inefficient self-insurance mechanisms that reduce growth. When leaders have substantial discretion about policy, as they do in most African countries, executive transitions become a major source of uncertainty. * Patronage is heavily used in African systems of personal rule. Governments use distortionary taxes to finance transfers to politically powerful groups. * A government that is captive to a favored group will trade off growth for transfers, if the group is small enough relative to the government's disposable resources. In such a case, conditional aid can be ineffective in spurring growth and investment, even when the potential gains from aid are great. * Conditionality is required to secure the gains from aid when nonrepresentative political structures generate a conflict of interest between donors and recipient governments. When donors are in a strong bargaining position, conditionality agreements that mandate a reduction in distortionary taxes will also require that some part of lost revenues be made up by cuts in politically motivated transfers. But policy conditionality is difficult to enforce and even when perfectly enforceable is subject to the problem of aid dependency. * To avoid aid dependency, donors must focus on conditionality that shifts the no aid point. Under current donor efforts to promote democratization and institutional development, the shift from policy to institutional conditionality reflects an attempt by Africa's donors to recast the aid relationship from one that at best secures temporary policy changes to one that permanently alters institutions in favor of sustained growth and development. This paper-a product of the Development Research Group-is part of the research project Analytical Perspectives on Aid Effectiveness in Sub-Saharan Africa (RPO 680-18). The study was funded by the Bank's Research Support Budget.
Author : Mohammed Amidu
Publisher : Springer Nature
Page : 492 pages
File Size : 41,8 Mb
Release : 2024-06-03
Category : Electronic
ISBN : 9783031581243
Author : Morten Jerven
Publisher : Cambridge University Press
Page : 197 pages
File Size : 40,8 Mb
Release : 2022-01-13
Category : History
ISBN : 9781108424592
A new account of economic performance and state development in African countries across the long twentieth century.
Author : Yariv Brauner,Miranda Stewart
Publisher : Edward Elgar Publishing
Page : 411 pages
File Size : 54,8 Mb
Release : 2013-01-01
Category : Law
ISBN : 9780857930026
'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Author : Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad
Publisher : Zed Books Ltd.
Page : 306 pages
File Size : 49,8 Mb
Release : 2018-07-15
Category : Business & Economics
ISBN : 9781783604562
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent’s tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of ‘informal’ local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 48,6 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Author : John Fitzgerald Due
Publisher : MIT Press (MA)
Page : 200 pages
File Size : 49,5 Mb
Release : 1963
Category : Africa
ISBN : UCAL:$B634130
Study on the taxation and economic development of African countries with British background, i.e. Sierra Leone, Ghana, Nigeria, Kenya, Uganda, Tanganyika, Zanzibar and the Federation of Rhodesia and Nyasaland.
Author : Zmarak Shalizi,Lyn Squire
Publisher : World Bank Publications
Page : 38 pages
File Size : 42,8 Mb
Release : 1988
Category : Business & Economics
ISBN : 0821311654
Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.
Author : Irma Johanna Mosquera Valderrama,Dries Lesage,Wouter Lips
Publisher : Springer Nature
Page : 228 pages
File Size : 54,6 Mb
Release : 2021-03-29
Category : Political Science
ISBN : 9783030648572
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
Author : Charles R. Irish
Publisher : Unknown
Page : 106 pages
File Size : 41,9 Mb
Release : 1978
Category : International business enterprises
ISBN : STANFORD:36105081161957
Monograph on the international tax system as it operates between Africa and the industrialized countries of Western Europe, North America and Japan.
Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 45,9 Mb
Release : 2011-10-20
Category : Business & Economics
ISBN : 9780857490421
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Author : Waris, Attiya
Publisher : Langaa RPCIG
Page : 214 pages
File Size : 42,9 Mb
Release : 2019-11-12
Category : Business & Economics
ISBN : 9789956551491
Financing Africa’s development requires ingenuity, discipline, and an understanding of fiscal systems – the entirety of government revenues and expenditures, including taxation and debt. This book makes fascinating what might seem at first glance complex. It describes diverse approaches that have been adjusted to local circumstances across the continent and reflects on the push to unite and harmonise toward African union. Africa is rich, yet resources are lost through loopholes in fiscal systems. Financial resources come from the people, are not unlimited, and do not come easily or without cost. Africans must therefore cherish these resources and use them in nation-building and national and regional development. Efficient, effective, transparent and accountable fiscal systems that are fair and just will go a long way toward financing Africa’s development. Using examples from all of Africa’s 54 countries, the book makes fiscal matters real and understandable for people, no matter their field. It demonstrates the importance of fiscal law and policy for development and the impact it has on individuals, communities, nations, regional groupings, and the continent.
Author : Wilson Prichard
Publisher : Cambridge University Press
Page : 309 pages
File Size : 48,5 Mb
Release : 2015-09-11
Category : Business & Economics
ISBN : 9781107110861
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.