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"This paper concentrates on indirect tax incidence as these taxes constitute an important component of the overall government revenue in Cameroon. In most developing countries where the formal tax base is not well established, taxation of goods and …
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"This paper explores the likely impact of diversification on government's revenue raising ability and hence on the magnitude of its overall role in the economy. It uses projections over a 20 year period to simulate possible scenarios for taxation an…
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"The paper describes and analyses fiscal operations at the local level in order to improve understanding of fiscal federalism in Nigeria. The paper also tries to ascertain whether fiscal imbalances observed at both federal and state arms of governme…
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"Ghana's recent discovery of oil and the anticipated petroleum revenue flows has raised expectations about the future economic development of the country. Yet Ghana's poor record in the area of public financial management, as demonstrated by many o…
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"The history of raising government revenue during the post-1941 period goes back to March 1942, to the promulgation of Proclamation 8 of 1942'. In the first paragraph of the preamble of that proclamation, the Emperor stated that "in order to accompl…
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This is a study of the effect of illicit financial flows (IFFs) on government revenues in the West African Economic and Monetary Union (WAEMU) countries over the 1996–2013 period. The study found that IFFs had a negative and significant effect on go…
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This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana. Currently the country has a uni…
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It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of GDP they raise in tax revenue. There are risks in emphasising increasing revenue a…
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