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The Covid-19 pandemic has aggravated the tension between large development needs in infrastructure and scarce public resources. To alleviate this tension and promote a strong and job-rich recovery from the crisis, Africa needs to mobilize more financing from and to the private sector.

Public-private sector cooperation --- Infrastructure (Economics) --- Economic development --- Economics: General --- International Economics --- Infrastructure --- Investments: General --- Public Finance --- Macroeconomics --- Sustainable Development --- International Investment --- Long-term Capital Movements --- International Finance: General --- Economic Development: General --- Economic Development: Financial Markets --- Saving and Capital Investment --- Corporate Finance and Governance --- Economywide Country Studies: Africa --- Investment --- Capital --- Intangible Capital --- Capacity --- National Government Expenditures and Related Policies: Infrastructures --- Other Public Investment and Capital Stock --- Aggregate Factor Income Distribution --- Political economy --- International institutions --- Public finance & taxation --- Development economics & emerging economies --- National accounts --- Private investment --- Public investment and public-private partnerships (PPP) --- Expenditure --- Income --- Sustainable Development Goals (SDG) --- Development --- Sustainable development --- Saving and investment --- South Africa

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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.

Business Taxes and Subsidies --- Corporate & business tax --- Corporate Finance and Governance: Government Policy and Regulation --- Corporate income tax --- Corporate Taxation --- Corporate taxes --- Corporations --- Economic development --- Economic sectors --- Extractive industries --- Fiscal Policy --- Fiscal policy --- Income tax --- Industry Studies: Primary Products and Construction: General --- International business enterprises --- International Business --- International Taxation --- Macroeconomics --- Mineral industries --- Mining sector --- Monetary economics --- Multinational Firms --- Natural Resource Extraction --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Tax Evasion and Avoidance --- Tax evasion --- Tax incentives --- Tax policy --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Withholding tax --- South Africa