01984cas a2200253 a 4500 AALejournalIMF013730 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484354216 1018-5941 BD-DhAAL BD-DhAAL Mansour, Mario. Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union / Mario Mansour, Gregoire Rota Graziosi. Washington, D.C. : International Monetary Fund, 2013. 1 online resource (41 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 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 areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition. Mode of access: Internet Rota Graziosi, Gregoire. IMF Working Papers; Working Paper ; No. 2013/163 Full text available on IMF http://elibrary.imf.org/view/journals/001/2013/163/001.2013.issue-163-en.xml IMF e-Library