Revue d'économie du développement 2012/3 (Vol. 20) Implementation of Tax Policies in Africa

Abstract

The Revue d'Economie du Développement is an international journal originally published in French. Since its launch in 1993, it has been one of the key francophone journals in economics and the only one specialized in development economics. The Revue d'Economie du Développement is focused on relevant development issues. It includes contributions and perspectives coming from both North and South.

The revue is published by Editions de Boeck Supérieur. It benefits from the support of CNRS, FERDI and AFD.

Directors:
Patrick Guillaumont, President of FERDI, Professor Emeritus University of Auvergne, CERDI
Grégoire Rota-Graziosi, Professor, CERDI-CNRS, University of Clermont Auvergne, CERDI

Editorial Secretary:

Mariannick Cornec, CERDI-CNRS, University of Clermont Auvergne

ISBN: 9782804175764 

Contents

Pages 5 to 7

Introduction

Anne-Marie Geourjon

 

Pages 9 to 34

Tax Coordination in the West African Economic and Monetary Union

Mario Mansour, Grégoire Rota-Graziosi

 

Pages 35 to 66

How Can Performance Contracts in Revenue Administrations Limit Corruption and Bad Practices? The Case of Cameroon Customs

Thomas Cantens, Gaël Raballand, Samson Bilangna, Marcellin Djeuwo

 

Pages 67 to 82

Risk Management in Customs: Initial Lessons from Experiences in Some African Countries

Anne-Marie Geourjon, Bertrand Laporte

 

Pages 83 to 103 

Modernizing the Tax Administration in Developing Countries: Impact of the VAT

Jean-Paul Bodin

 

Pages 105 to 146

Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995-2010

Gilles Montagnat-Rentier, Gilles Parent

Citation

Revue d'Economie du Développement, 2012/3 (vol. 20), Implementation of Tax Policies in Africa, 146 pages.