02036cas a2200253 a 4500 AALejournalIMF005935 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451873047 1018-5941 BD-DhAAL BD-DhAAL Mansour, Mario. Revenue Mobilization in Sub-Saharan Africa : Challenges from Globalization / Mario Mansour, Michael Keen. Washington, D.C. : International Monetary Fund, 2009. 1 online resource (47 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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 needed to meaningfully address these issues: a distinction between 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 evidence of substantial base-narrowing-something of a puzzle-and trade tax revenue reductions have been largely offset by other measures. Options for dealing with the continuation and intensification of the challenges, which the present crisis is likely to accelerate-including through regional cooperation-are discussed. Mode of access: Internet Keen, Michael. IMF Working Papers; Working Paper ; No. 2009/157 Full text available on IMF http://elibrary.imf.org/view/journals/001/2009/157/001.2009.issue-157-en.xml IMF e-Library