This paper explores why taxation reforms are so different in fragile states, the conditions in which they occur, and what can be done to make these reforms more successful - including contributing, whenever possible, to state-building. Based on extensive engagement and fieldwork in the Sahel and other regions in sub-Saharan Africa (including Central and West Africa, and Somalia), this multidisciplinary paper builds on findings regarding taxation history...
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DETAILS
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2021/04/30
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Report
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173461
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1
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2022/07/01
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Disclosed
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Taxation and Customs Reforms in Fragile States : Between Bargaining and Enforcement
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Citation
Cantens,Thomas; Raballand,Gael J. R. F..
Taxation and Customs Reforms in Fragile States : Between Bargaining and Enforcement (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099205106302223430