One size fits all ? IMF tax policy in sub-Saharan Africa
@inproceedings{Marshall2009OneSF, title={One size fits all ? IMF tax policy in sub-Saharan Africa}, author={John Marshall}, year={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…
10 Citations
Donors, Aid and Taxation in Developing Countries: An Overview
- Economics
- 2012
We are pleased to present the fourth in our new publication series, ICTD Research in Brief -- two-page summaries of our working papers edited to capture the main policy messages and aimed at policy…
Policy diffusion within international organizations A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands
- Economics, Political Science
- 2017
I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands. A review of loan…
Taxation and Development - Again
- Economics
- 2012
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of…
The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
- Economics
- 2011
Strengthening the tax systems in developing countries is a key priority area for Norwegian development assistance. The purpose of this study is to systematise and analyse existing knowledge of the…
Squeezing the State: Tariff Revenue, State Capacity and the WTO's Doha Round
- Economics
- 2012
Tax revenue forms a critical element of state capacity, in turn underpinning the state’s ability to foster inclusive economic growth. This paper calculates the impact of the WTO’s Doha Round on…
Revenue Mobilization in Developing Countries, IMF Policy Paper, March 8, 2011
- Economics
- 2011
II. Aims, Trends, and Possibilities .............................................................................................6 A. Objectives and Context…
Enhancing Complementarity between the IFIs and the Regional Initiatives for Tax Reform: With a Particular Reference to African and Latin American Context
- Political Science
- 2017
...................................................................................................... i List of Tables…
Planned Economies? : Corporations, Tax Avoidance and World Politics
- Economics
- 2018
................................................................................................. 3 Acknowledgements ................................................................................. 3
References
SHOWING 1-10 OF 51 REFERENCES
IMF program compliance: Aggregate index versus policy specific research strategies
- Economics
- 2006
Consensus has grown that the economic reform programs of the International Monetary Fund (IMF) have failed to promote economic development. There is little consensus about how IMF programs should be…
Trade Policy and Economic Growth: A Skeptic's Guide to the Cross-National Evidence
- EconomicsNBER Macroeconomics Annual
- 2000
Do countries with lower policy-induced barriers to international trade grow faster, once other relevant country characteristics are controlled for? There exists a large empirical literature providing…
IMF Programmes, Fiscal Policy and Growth: Investigation of Macroeconomic Alternatives in an OLG Model of Growth for Turkey
- Economics
- 2005
In this paper, we investigate the fiscal policy alternatives on domestic debt management and public expenditures on education, cohort welfare, and growth for the Turkish economy. We utilise a growth…
Does Taxation Lead to Representation?
- Political ScienceBritish Journal of Political Science
- 2004
Does their need for greater tax revenue force governments to democratize? Most research on contemporary democratization says little about the effects of taxation. Yet there are good reasons to…
Globalisation, capital mobility and tax competition: theory and evidence for OECD countries
- Economics
- 2000
Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization
- EconomicsSSRN Electronic Journal
- 2009
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…
Volatility of Development Aid: From the Frying Pan into the Fire?
- EconomicsSSRN Electronic Journal
- 2006
Taxation Policy in Low-Income Countries
- Economics
- 2001
This paper discusses the design of tax systems in developing countries, with particular emphasis on low-income countries. It outlines the directions of reform that many lowincome countries have…
Which Countries Become Tax Havens?
- Economics
- 2006
This paper analyzes the factors influencing whether countries become tax havens. Roughly 15% of countries are tax havens; as has been widely observed, these countries tend to be small and affluent.…