Intro -- Contents -- I. INTRODUCTION -- II. TYPES OF AVIATION TAX -- III. AVIATION TAXES IN PRACTICE -- IV. ENVIRONMENTAL AND OTHER EXTERNALITIES -- V. TAXING INTERNATIONAL AVIATION: BASIC PRINCIPLES -- VI. THE IMPLICATIONS OF NON-ENVIRONMENTAL DISTORTIONS IN INTERNATIONAL AVIATION -- VII....

This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...