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Working Paper
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– Ten main messages
Countries face both challenges and opportunities in using their extractive industries to achieve more inclusive development—particularly in the developing world. Yet while a large national income can result from resource wealth, it can also be associated with acute social inequality and deep poverty...
Working Paper
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In 2008, the Government of Zambia reformed its mining tax regime for large-scale copper mines through a unilateral legislative change. The country went from having one of the lowest average effective tax rates and government take to be above the average. We focus on a particularly controversial...
Working Paper
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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 country’s...
Working Paper
pdf
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 the exchange...
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