Taking stock of the tax reform process in Angola, and why tax incentives should be avoided
Portuguese version: Análise do processo de reforma fiscal em Angola... e porque incentivos fiscais devem ser evitados
Angola is currently implementing a tax reform. The main objective of the reform is to increase non-oil tax revenues by broadening the tax base, rationalize incentives, increase control with voluntary tax payments and fight tax evasion. There is also a desire to use the tax system as a mechanism to provide incentives to investments and diversification of the economy.
This brief argues that tax incentives in the form of lower rates, tax holidays and exemptions are likely to have negligible effects on investments. Extensive tax incentives are likely to undermine the efficiency and effectiveness of the tax system by creating room for bribery and corruption, increasing loopholes for tax evasion and distorting competition. Sticking to clear, unambiguous tax rules with not too many exceptions would likely avoid many unnecessary current and future conflicts.
Cabinda separatism and human rights violations
A report on secessionist movements in Africa and human rights violations
Sempre do Topo para a Base: Revisões Constitucionais em Angola
Lobbying in tax policy making: The case of VAT-reform in Tanzania
Odd-Helge Fjeldstad and Lise Rakner
The politics of revenue bargaining: Triggers, processes, and outcomes
Pre-colonial centralization and tax compliance norms in contemporary Uganda
Merima Ali and Odd-Helge Fjeldstad
Journal of Institutional Economics
Understanding Inequality Within Households
Ingvild Almås, Charlotte Ringdal and Ingrid Hoem Sjursen
Handbook of Labor, Human Resources and Population Economics