Taxing Africa: coercion, reform and development

Abstract

It has long been debated whether Africa's lack of growth is best explained by the continent's exploitation within the global system, or by the failures of domestic political leadership. Tax is no different. International campaigns highlight the ways in which the global economic system undermines Africa's tax collection through tax havens and evasion by multinational firms and wealthy individuals. Meanwhile, other research has focused on domestic barriers to effective taxation, rooted in corruption and the unwillingness or inability of political leaders to take necessary action.

Written by leading international experts, Taxing Africa moves beyond this polarizing debate, argues that substantial cultural and political change must come from within African countries themselves. From tackling the collusion of elites with international corporations to enhancing local democratic governance, the book examines the potential for reform, and how it may become a springboard for broader development gains