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dc.description.abstractThe paper investigates the tall reforms undertaken in a sample of randomly selected five African countries, taken together, namely Egypt, Senegal, Gabon, Kenya and Zambia. Reflecting the government's greatly expanding role in the economy, total public sector expenditure increased rapidly over the last two decades. However, public sector revenue growth has not matched public expenditure growth. Mobilizing resources to finance the public sector activities has necessitated tax reforms in those countries, the most important of which was the gradual conversion of taxes on sales of good and services into the value added tax (VAT). The paper spells out the issues involved in reforming each tax instrument, graphs the incidence of tax reforms on consumer and producer taxpayers, and tests the various determinants of the tax ratio to GDP. The empirical results show that, despite the emphasis on domestic taxation, the reforming African countries continue to rely relatively more on the international trade taxes than on domestic taxes in order to mobilize resources to finance their public expenditures. The paper concludes that the tax policy in those countries should be reformulated in such a way that it allows a small distortive impact on market equilibrium, while having a distributive impact that reduce social inequalities.en
dc.titleTax reforms in selected African countriesen
dc.title.alternativeFiscal policy and growth in Africa: fiscal federalism, decentralization and the incidence of taxationen
ags.descriptionNotesIncludes bibliographical references.en
ags.publisherPlaceAddis Ababa :en
ags.publisherNameUN. ECA,en
dc.coverage.spatialAFR
dc.coverage.spatialAfrica
dc.date.accessioned2011-01-08T00:12:59Z
dc.date.available2016-06-23T09:18:50Z
dc.date.issued2003
dc.identifier.urihttp://hdl.handle.net/10855/5644
dc.format.extent42 p.
dc.languageeng
dc.typeReports
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FINANCES PUBLIQUES::POLITIQUE FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::HACIENDA PUBLICA::POLITICA FISCAL
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::REFORME FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::REFORMA TRIBUTARIA
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::CONDITIONS ECONOMIQUES::REPARTITION DU REVENU
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::CONDICIONES ECONOMICAS::DISTRIBUCION DEL INGRESO
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::TAXE A LA VALEUR AJOUTEE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::IMPUESTO AL VALOR AGREGADO
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FINANCES PUBLIQUES::POLITIQUE FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::HACIENDA PUBLICA::POLITICA FISCAL
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FINANCES PUBLIQUES::POLITIQUE FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::HACIENDA PUBLICA::POLITICA FISCAL
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::REFORME FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::REFORMA TRIBUTARIA
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::REFORME FISCALE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::REFORMA TRIBUTARIA
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::CONDITIONS ECONOMIQUES::REPARTITION DU REVENU
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::CONDICIONES ECONOMICAS::DISTRIBUCION DEL INGRESO
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::CONDITIONS ECONOMIQUES::REPARTITION DU REVENU
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::CONDICIONES ECONOMICAS::DISTRIBUCION DEL INGRESO
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::TAXE A LA VALEUR AJOUTEE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::IMPUESTO AL VALOR AGREGADO
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE::TAXE A LA VALEUR AJOUTEE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION::IMPUESTO AL VALOR AGREGADO
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION
uneca.subject.fulltaxonomyUNBIS::DEVELOPPEMENT ECONOMIQUE ET FINANCEMENT DU DEVELOPPEMENT::FISCALITE
uneca.subject.fulltaxonomyUNBIS::DESARROLLO ECONOMICO Y FINANCIACION DEL DESARROLLO::TRIBUTATION
uneca.workflow.processedtrue
ags.creatorPersonalThisen, Jean K.
ags.creatorCorporateUnited Nations. Economic Commission for Africa
ags.creatorConferenceUN. ECA Ad-hoc Expert Group Meeting (2003, Oct. 7-9 : Addis Ababa, Ethiopia)
ags.subjectThesaurusFISCAL POLICY
ags.subjectThesaurusTAX REFORM
ags.subjectThesaurusINCOME DISTRIBUTION
ags.subjectThesaurusVALUE ADDED TAX
ags.subjectThesaurusTAXATION
ags.subjectThesaurusPOLITIQUE FISCALE
ags.subjectThesaurusPOLITICA FISCAL
ags.subjectThesaurusREFORME FISCALE
ags.subjectThesaurusREFORMA TRIBUTARIA
ags.subjectThesaurusREPARTITION DU REVENU
ags.subjectThesaurusDISTRIBUCION DEL INGRESO
ags.subjectThesaurusTAXE A LA VALEUR AJOUTEE
ags.subjectThesaurusIMPUESTO AL VALOR AGREGADO
ags.subjectThesaurusFISCALITE
ags.subjectThesaurusTRIBUTATION
ags.subjectThesaurusPOLITIQUE FISCALE
ags.subjectThesaurusPOLITICA FISCAL
ags.subjectThesaurusREFORME FISCALE
ags.subjectThesaurusREFORMA TRIBUTARIA
ags.subjectThesaurusREPARTITION DU REVENU
ags.subjectThesaurusDISTRIBUCION DEL INGRESO
ags.subjectThesaurusTAXE A LA VALEUR AJOUTEE
ags.subjectThesaurusIMPUESTO AL VALOR AGREGADO
ags.subjectThesaurusFISCALITE
ags.subjectThesaurusTRIBUTATION
ags.subjectThesaurusPOLITIQUE FISCALE
ags.subjectThesaurusPOLITICA FISCAL
ags.subjectThesaurusPOLITIQUE FISCALE
ags.subjectThesaurusPOLITICA FISCAL
ags.subjectThesaurusREFORME FISCALE
ags.subjectThesaurusREFORMA TRIBUTARIA
ags.subjectThesaurusREFORME FISCALE
ags.subjectThesaurusREFORMA TRIBUTARIA
ags.subjectThesaurusREPARTITION DU REVENU
ags.subjectThesaurusDISTRIBUCION DEL INGRESO
ags.subjectThesaurusREPARTITION DU REVENU
ags.subjectThesaurusDISTRIBUCION DEL INGRESO
ags.subjectThesaurusTAXE A LA VALEUR AJOUTEE
ags.subjectThesaurusIMPUESTO AL VALOR AGREGADO
ags.subjectThesaurusTAXE A LA VALEUR AJOUTEE
ags.subjectThesaurusIMPUESTO AL VALOR AGREGADO
ags.subjectThesaurusFISCALITE
ags.subjectThesaurusTRIBUTATION
ags.subjectThesaurusFISCALITE
ags.subjectThesaurusTRIBUTATION
ags.subjectClassification02.06.02 Public revenue
ags.availabilityNumber336.221.4
ags.availabilityNumberT4485
ags.availabilityLocationECA-HQ
ags.rights.termsofusepublic
ags.JN43491
uneca.language.supporteden


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