Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant
A major component of tax administration reform in sub-Saharan Africa for the last 30 years has been the creation of semi-autonomous revenue authorities (SARAs). The effects of their creation on revenue performance have been much debated, although there are only a few quantitative studies. The core a...
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| Format: | Article |
| Language: | English |
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Taylor & Francis
2018
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| Online Access: | https://eprints.nottingham.ac.uk/55142/ |