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- W3204756036 abstract "This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA." @default.
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- W3204756036 date "2021-09-28" @default.
- W3204756036 modified "2023-10-07" @default.
- W3204756036 title "Tax Avoidance in Sub-Saharan Africa’s Mining Sector" @default.
- W3204756036 doi "https://doi.org/10.5089/9781513594361.087.a001" @default.
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