This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax …

examination is limited to Africa. The paper looks into existing instruments aimed at facilitating the cooperation of African tax … administrations. The paper shows that the scope of mutual assistance among tax administrations in Africa is limited. Despite a growing …

A deep rift separates Africa and Latin America (and to lesser extent Asia) from OECD countries with regard to fiscal … world sample is provided to explain at least part of the OECD's better performance. This allows evaluation of Africa … except Africa while adverse terms of trade shocks reduce tax revenue only in Africa. Taxation is much heavier in OECD …