Modernizing VATs in Africa

This is a rich and deep book on a messy topic: the state of real VATs in Africa, and what must be done to improve their design, operation, revenue yield and, ultimately, their political acceptance. My discussion of unaddressed question aims to broaden the narrative around VAT reform rather than criticize. Anyone interested in taxation and revenue mobilization in Africa and anywhere in the developing world should read the book. The same goes for anyone involved in attempts to launch a new VAT or improve any existing VAT. * Pierre-Pascal Gendron, Australian Tax Reform * What is discussed...is discussed very well indeed. Anyone concerned with improving domestic resource mobilization in Africa should read this book... * Richard M. Bord, University of Toronto, The Developing Economies * In a time of ever more pressing domestic revenue needs in Africa, this rich and accessible book provides an extremely valuable and timely contribution to understanding the key challenges and opportunities of VAT. As one of the world's leading experts, Cnossen convincingly and clearly describes how progress can and should be made, building on sound principles, a wealth of data analytics, and deep knowledge of best VAT practices in Africa. A must-read for everyone involved in the UN Sustainable Development Goals. * Ruud de Mooij, Chief, Tax Policy, Fiscal Affairs Department, International Monetary Fund * This book is a must-read for everyone interested in tax policy and tax administration. The author has managed to condense his lifelong experience in the area of consumption-based taxes and trade and fiscal policy into a publication that oozes wisdom and valuable advice. Implementing sound tax policy on a consistent basis that straddles different political dispensations (and ideologies) is not an easy task but is vital to ensure inclusive growth and reductions in income and wealth inequalities in both developed and developing countries. This book is a comprehensive discussion of the theory and practices of consumption-based taxation and the trade-offs that might be required. * Cecil H Morden, former Chief Director, Economic Tax Analysis at the National Treasury of South Africa * The question three decades ago was Africa's capacity to introduce a modern VAT. I learned its lesson the hard way as VAT Program Coordinator in Ghana: we introduced VAT, retreated, and followed with a successful relaunch. As former Finance Minister and consultant, I see many current VAT regime distortions underway. Prof Cnossen, a pioneer among the experts who helped to drive the change, reminds us to consider refining our VAT regimes for the better. * Seth Terkper, former Minister of Finance of Ghana * Modernizing VATs in Africa is a remarkable treatise on VAT from a revered tax scholar and policy advisor. Although the book focuses on VAT policy and design issues in an African context, the authoritative and accessible manner in which the case for the best-practice VAT is argued - with references to African as well as non-African countries - suggests that it belongs on the shelves of all VAT scholars, policy makers and administrators. * Riel Franzsen, Director, African Tax Institute *