Corpus ID: 16644205

One size fits all ? IMF tax policy in sub-Saharan Africa

  title={One size fits all ? IMF tax policy in sub-Saharan Africa},
  author={J. Marshall},
  • J. Marshall
  • Published 2009
  • Examining tax-policy recommendations spanning the period 1998-2008 from all available official International Monetary Fund (IMF) papers for 18 economies in sub-Saharan Africa, this paper shows that there is strong empirical support for the claim that the IMF has promoted the ‘tax consensus’ – often in spite of evidence that the implied policies are failing to meet their objectives. Looking at how policy recommendations differ across time and country reveals that many of the central tenets of… CONTINUE READING
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