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Publications (5)

Working Paper pdf
Ayodele F. Odusola - UNU-WIDER, 2006 - Helsinki, Finland

Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex...

Working Paper pdf
– Case Study of Cameroon
Samuel Fambon - UNU-WIDER, 2006 - Helsinki, Finland

In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level of...

Working Paper pdf
Stephen Njuguna Karingi, Bernadette Wanjala - UNU-WIDER, 2005 - Helsinki, Finland

In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could...

Working Paper pdf
Robert Osei, Peter Quartey - UNU-WIDER, 2005 - Helsinki, Finland

Ghana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the...

Working Paper pdf
Alemayehu Geda, Abebe Shimeles - UNU-WIDER, 2005 - Helsinki, Finland

In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also...

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