main taxes and their revenues tend to be higher in the Magreb than in the Mashreq, except for the value-added tax, where … lower rates are associated with equal or higher revenue; most oil producers raise little tax revenues — generally less than … fees and stamp duties are significant revenue sources. Looking forward, tax reform challenges will also vary across …

recent decades, and what they might look like in the next 20 years. Top marginal tax rates on labor and business income of … combination of reduced marginal tax rates, light taxation of income from capital and business activities, and increase of SSC …, have resulted in income tax systems that create disincentives to work and incentives for informality, and contribute little …

limited progressivity combined with high tax wedge on low incomes poses a major twin equity-efficiency challenge in the region … with a view to alleviating the excessively high tax wedges on low incomes, while improving progressivity of income taxation …

recent decades, and what they might look like in the next 20 years. Top marginal tax rates on labor and business income of … combination of reduced marginal tax rates, light taxation of income from capital and business activities, and increase of SSC …, have resulted in income tax systems that create disincentives to work and incentives for informality, and contribute little …

globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade … resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely …, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in rates and …

We review the current state of the West African Economic and Monetary Union's tax coordination framework, against the … main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue …. The process of tax coordination in WAEMU is one of the most advanced in the world-de jure at least-, but remains in many …

globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade … resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries' experiences vary quite widely …, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduct …