Let the Good Times Roll?
Raising Tax Revenues from the Extractive Sector in Sub-Saharan Africa During the Commodity Price Boom
This paper assesses the extent to which sub-Saharan African countries have seized the opportunity of raising tax revenues from the extractive sector, explains the main difficulties in generating tax revenues from the extractive sector and draws some initial conclusions for development policy. Taking three case study countries as examples, this paper shows that sub-Saharan African countries collected only relatively low tax revenues from the extractive sector between 2003-8, unlike such classical mining countries as Australia.
© 2010 German Development Institute (DIE)
The annex contains tables of data referred to in the text.