ISBN Taxing Africa: Coercion, Reform and Development book Politics English Paperback 216 pages

For as long as Europeans have been a major presence in Africa, scholars have debated whether Africa's struggles are best explained by their exploitation within the global system, or by the failures of domestic political leadership. Tax is no different. International campaigns have highlighted the ways in which the global economic system has undermined tax collection capacity in Africa, most notably through the impacts of tax havens and tax evasion by multinational firms and elite individuals. Meanwhile, other research has focused on domestic barriers to effective taxation, rooted in corruption and the unwillingness or inability of political leaders to tax elite groups effectively. Written by three leading experts in the field, Taxing Africa seeks to move beyond this polarizing debate, arguing that if there is to be change much of the impetus must inevitably come from within African countries themselves. From capturing a much larger share of the profits from mining activities to developing local tax systems that more effectively underpin democratic governance, the book examines how reform might best be achieved, and how it may become a springboard for broader development gains.