Author: Mick Moore
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
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.
Taxing Africa
Author: Mick Moore
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
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.
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289
Book Description
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.
Taxing Africa
Author: Mick Moore
Publisher: Zed Books Ltd.
ISBN: 1783604565
Category : Business & Economics
Languages : en
Pages : 281
Book Description
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.
Publisher: Zed Books Ltd.
ISBN: 1783604565
Category : Business & Economics
Languages : en
Pages : 281
Book Description
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.
Taxing Colonial Africa
Author: Leigh Gardner
Publisher: Oxford University Press
ISBN: 0199661529
Category : Business & Economics
Languages : en
Pages : 288
Book Description
Taxation was one of the most contentious aspects of British colonial rule in Africa, shaping relationships between Africans, colonial governments, and European settlers. This is the first detailed comparative study of both taxation and public spending in British colonies in Africa.
Publisher: Oxford University Press
ISBN: 0199661529
Category : Business & Economics
Languages : en
Pages : 288
Book Description
Taxation was one of the most contentious aspects of British colonial rule in Africa, shaping relationships between Africans, colonial governments, and European settlers. This is the first detailed comparative study of both taxation and public spending in British colonies in Africa.
Tax Us If You Can
Author: Tax Justice Network-Africa
Publisher: Fahamu/Pambazuka
ISBN: 0857490427
Category : Business & Economics
Languages : en
Pages : 95
Book Description
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. "
Publisher: Fahamu/Pambazuka
ISBN: 0857490427
Category : Business & Economics
Languages : en
Pages : 95
Book Description
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. "
Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Taxing the Future
Author: Arjay and Frances Miller Chair in Federal Economic Policy Director Retirement Security Project and Co-Director William G Gale
Publisher:
ISBN: 9780815731191
Category :
Languages : en
Pages : 0
Book Description
Tax cuts were the central economic policy focus of the Bush administration from 2001 to 2004. Every year, the administration advocated and succeeded in enacting significant tax reductions, all of which expire by the end of the decade. These policies represent a major shift in the design and impact of the American tax system. Additional changes proposed by the administration--to dramatically expand tax-preferred saving accounts and to make the existing tax cuts permanent--would move even farther in new directions. This book provides an economic assessment of the Bush administration's past and ongoing drive for tax cuts. William Gale and Peter Orszag, noted scholars in tax policy, provide historical context for the administration's tax policy and examine its effect on both short- and long-term economic growth. The authors assess the consequences for the federal budget from the enacted and proposed changes in the tax system and examine who wins and who will ultimately lose from the overall effects of the tax cuts. They also examine the links between the administration's tax agenda, government spending, and broader-based tax reform options. Taxing the Future emphasizes that low- and moderate-income households in future generations may ultimately be the ones who pay the most to finance today's tax reductions.
Publisher:
ISBN: 9780815731191
Category :
Languages : en
Pages : 0
Book Description
Tax cuts were the central economic policy focus of the Bush administration from 2001 to 2004. Every year, the administration advocated and succeeded in enacting significant tax reductions, all of which expire by the end of the decade. These policies represent a major shift in the design and impact of the American tax system. Additional changes proposed by the administration--to dramatically expand tax-preferred saving accounts and to make the existing tax cuts permanent--would move even farther in new directions. This book provides an economic assessment of the Bush administration's past and ongoing drive for tax cuts. William Gale and Peter Orszag, noted scholars in tax policy, provide historical context for the administration's tax policy and examine its effect on both short- and long-term economic growth. The authors assess the consequences for the federal budget from the enacted and proposed changes in the tax system and examine who wins and who will ultimately lose from the overall effects of the tax cuts. They also examine the links between the administration's tax agenda, government spending, and broader-based tax reform options. Taxing the Future emphasizes that low- and moderate-income households in future generations may ultimately be the ones who pay the most to finance today's tax reductions.
Taxation, Responsiveness, and Accountability in Sub-Saharan Africa
Author: Wilson Prichard
Publisher: Cambridge University Press
ISBN: 1107110866
Category : Business & Economics
Languages : en
Pages : 309
Book Description
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
Publisher: Cambridge University Press
ISBN: 1107110866
Category : Business & Economics
Languages : en
Pages : 309
Book Description
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
Presumptive Taxation in Sub-Saharan Africa
Author: Mr.Günther Taube
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 50
Book Description
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 50
Book Description
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Modernizing VATs in Africa
Author: Sijbren Cnossen
Publisher:
ISBN: 0198844077
Category : Business & Economics
Languages : en
Pages : 366
Book Description
This book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.
Publisher:
ISBN: 0198844077
Category : Business & Economics
Languages : en
Pages : 366
Book Description
This book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.
Property Tax in Africa
Author: Riël C. D. Franzsen
Publisher:
ISBN: 9781558443631
Category : Property tax
Languages : en
Pages : 484
Book Description
"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
Publisher:
ISBN: 9781558443631
Category : Property tax
Languages : en
Pages : 484
Book Description
"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.