Taxing Africa

A very readable book about technical and complicated issues. * Books About Africa * A manifesto on how Africa can diminish its reliance on aid and fund its own development. Policy makers and development practitioners will find in this book a combination of powerful advocacy and a new way forward. * Donald Kaberuka, former President of the African Development Bank * Remarkable in scope, Taxing Africa will surprise, inform, and challenge policy makers, tax experts, and anyone interested in ensuring African countries have financial resources to fund economic development. * Eric M. Zolt, UCLA School of Law, and co-founder of the African Tax Institute * An accessible and comprehensive introduction to the historical, political and economic context of taxation in African countries. It will help launch any student or professional venturing into the field of tax systems in these developing and emerging economies. * Graham Glenday, Duke Center for International Development, Duke University * This incisive book, by well-known tax and development experts, reveals the successes and failures, challenges and opportunities of taxation in Africa. Recommended reading for every finance and treasury official in Africa and beyond. * Ngozi Okonjo Iweala, former Managing Director of the World Bank, and Former Finance Minister for Nigeria * Emphasizes the importance of history, culture and politics in shaping taxation, and offers new insight into how to approach reform. If you are working on African fiscal affairs, this book belongs on your shelf. * Roy Bahl, Georgia State University * Taxation remains at the heart of the expression of sovereignty. Too many post-colonial states have ignored this function and consequently lost the ability to shape policy. Taxing Africa refocuses the debate, one as much about the quality of democracy as it is about the rates of taxation. * Trevor Manuel, former Minister of Finance for South Africa *

Mick Moore is a Professorial Fellow at the Institute of Development Studies, UK and CEO of the International Centre for Tax and Development, UK. Wilson Prichard is an Associate Professor at the Munk School of Global Affairs and in the Department of Political Science at the University of Toronto, Canada, Research Fellow at the Institute of Development Studies, UK and Research Director at the International Centre for Tax and Development, UK. Odd-Helge Fjeldstad is Research Professor at Chr. Michelsen Institute, Bergen, Norway, Extraordinary Professor at the African Tax Institute, University of Pretoria, South Africa and Senior Fellow at the International Centre for Tax and Development, UK.

1. Why Does Tax Matter? 2. A New Tax Era in Africa? 3. Is Africa the Victim of Global Forces? 4. What Can Africa Do in the Face of International Tax Challenges? 5. Extractives and Extraction: Taxing Oil, Gas and Minerals 6. Taxing at National Level: Rising to the Challenge? 7. Small Taxes and Large Burdens: Informal and Subnational Revenues 8. Does Taxation Lead to Improved Governance? 9. The Way Forward