Taxation in Developing Countries: Case Study of Cameroon

Samuel Fambon

No RP2006-02, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: 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 external indebtedness. But after this period of expansion, the country experienced unfavourable economic development caused by a successive decline in the terms of trade, leading to profound imbalances, notably in public finance and the external account.

Keywords: Economic development; Income tax; Tax incidence; Taxation (search for similar items in EconPapers)
Date: 2006
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