Mobilizing VAT revenues in African countries

Cnossen, Sijbren

dc.contributor.author	Cnossen, Sijbren
dc.date.accessioned	2015-05-25T09:05:16Z
dc.date.available	2015-05-25T09:05:16Z
dc.date.issued	2015-12
dc.description.abstract	Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental to growth than income taxes. To enable their use, VAT design has to be improved. Currently, many VATs are so riddled with exemptions and zero rates on domestic goods that they resemble extended excise tax systems, while the standard rate is mainly confined to luxury goods. VAT base-broadening would not only increase revenue, but also reduce the economic distortions and administrative complexities of most taxes.	en_ZA
dc.description.embargo	2016-12-20	en_ZA
dc.description.librarian	hb2015	en_ZA
dc.description.uri	http://link.springer.com/journal/10797	en_ZA
dc.identifier.citation	Cnossen, S 2015, 'Mobilizing VAT revenues in African countries', International Tax and Public Finance, vol. 22, pp. 1077-1108.	en_ZA
dc.identifier.issn	0927-5940 (print)
dc.identifier.issn	1573-6970 (online)
dc.identifier.other	10.1007/s10797-015-9348-1
dc.identifier.uri	http://hdl.handle.net/2263/45250
dc.language.iso	en	en_ZA
dc.publisher	Springer	en_ZA
dc.rights	© Springer Science+Business Media New York 2015. The original publication is available at : http://link.springer.comjournal/10797	en_ZA
dc.subject	Collection efficiency	en_ZA
dc.subject	Tax effort	en_ZA
dc.subject	African countries	en_ZA
dc.subject	Value-added tax (VAT)	en_ZA
dc.subject	Africa	en_ZA
dc.title	Mobilizing VAT revenues in African countries	en_ZA
dc.type	Postprint Article	en_ZA