TY - BOOK ID - 137089655 TI - Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union AU - Mansour, Mario. AU - Rota Graziosi, Gregoire. PY - 2013 SN - 1484338774 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Côte d'Ivoire KW - Public Finance KW - Taxation KW - Corporate Taxation KW - International Taxation KW - Economic Development, Innovation, Technological Change, and Growth KW - Taxation, Subsidies, and Revenue: General KW - Business Taxes and Subsidies KW - Public finance & taxation KW - Corporate & business tax KW - Excise taxes KW - Corporate income tax KW - Revenue administration KW - Tax coordination KW - Value-added tax KW - Tax incentives KW - Taxes KW - Excises KW - Corporations KW - Revenue KW - Double taxation KW - Spendings tax KW - Excise tax UR - https://www.unicat.be/uniCat?func=search&query=sysid:137089655 AB - We review the current state of the West African Economic and Monetary Union’s 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. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition. ER -