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Avoiding Tax Competition and the “Race to the Bottom”

"The main purpose of this report is to raise the issue of tax incentives and exemptions. Are they too generous for a country like Rwanda that is struggling to raise money to fund its development strategy? Are they targeted at the right groups? Are...

Mitigating The Costs Of “Washington Consensus” Policies: Titbits For Ghana And Other African Countries

"African countries have for several decades been receiving development assistance from the Bretton Woods Institutions (BWIs) based in Washington, D.C. The assistance comes with policies that reflect a liberal ideology fashioned in Washington and d...

How Do We Measure Tax Expenditures? The Zambian Example

The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework...

Mining Sector Taxation in Tanzania

The first mining policy was introduced in Tanzania in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would see the sector's co...

Tax Waivers for Multi-Nationals in Nigeria: Are These Based on Economic or Political Reasoning?

Does Nigeria need tax waivers to grow its economy? As reports show the huge losses in tax incentives Nigeria has recorded over the years, the aforementioned question growingly has been a subject of discussion in the economic space, especially i...

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