Now showing items 1-4 of 4
The rise and fall of the mining royalty regime in Zambia
(Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa, Chapter, 2017-11-01)
Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption has been that profit-related taxes ...
Mass Taxation and State-Society Relations in East Africa
(Taxation and State Building in Developing Countries Chapter 5, Chapter, 2008-01-01)
Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very recently it was a dominant source of revenue for local governments. It has ...
When the terrain does not fit the map: Local government taxation in Africa
(Perspectives on politics, production and public administration in Africa. Essays in honour of Ole Therkildsen., Chapter, 2015-06-23)
Fiscal decentralisation – the devolution of revenue mobilisation and spending powers to lower levels of government – has become a main theme of governance over the past two decades. A sound revenue system for local governments ...
Tax Reform and State Building in a Globalized World
(Taxation and State Building in Developing Countries Chapter 10, Chapter, 2008-01-01)
How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are a large number of good things to report, but worrying problems in the poorest and ...