Tax coordination, tax competition, and revenue mobilization in the west african economic and monetary union

Mario Mansour and Rota-Graziosi Grégoire ()
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Rota-Graziosi Grégoire: Ferdi
Authors registered in the RePEc Author Service: Grégoire ROTA GRAZIOSI

No P81, Working Papers from FERDI

Abstract: We review the current state of the West African Economic and Monetary Union’s (WAEMU) tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. The framework has, to some extent, ucceeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilization. Important lessons can be drawn from the WAEMU experience, especially in terms of whether coordination should take the form of harmonization through a topdown approach, or a softer approach of sharing best practice and limiting certain types of harmful tax competition.

JEL-codes: H2 H7 O1 (search for similar items in EconPapers)
Date: 2013-11
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Citations: View citations in EconPapers (12)

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Related works:
Working Paper: Tax coordination, tax competition, and revenue mobilization in the west african economic and monetary union (2013)
Working Paper: Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:fdi:wpaper:1170

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