This is the first of two articles evaluating the nature and extent of, and possible responses to,
two of the central challenges that globalisation poses for revenue mobilisation in sub‐…

This paper reviews trends in taxation and revenue in MENA countries over 1990-2012, with
a focus on non-resource taxes. On average, non-resource revenues declined slightly, while …

This second article evaluates and discusses the challenges to government revenue in sub‐Saharan
Africa posed by developments in corporate taxation. Using the dataset described in …

This paper presents a unique tax revenue dataset for Sub-Saharan Africa, which main
innovation is the level of detail it provides about tax revenue sources for a large number of …

In the context of achieving the new Sustainable Development Goals, revenue mobilization
is a high priority in developing countries and in Sub-Saharan Africa, where governments’ …

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 …

The objective of this working paper is to describe the methodology used to undertake the
marginal effective tax rate (METR) calculations contained in the final report issued by the …

The objective of this paper is to analyse how contractual stabilization devices have evolved
since the late 1990s, based on a survey of 20 countries and a review of the literature and …

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): …

Personal income taxes (PITs) play little or no role in the Middle East and North Africa, often
yielding less than 2 percent of GDP in revenue—with the exception of few North African …