Odd-Helge Fjeldstad & Mick Moore 
Taxing Africa [PDF ebook] 
Coercion, Reform and Development

Taxation has been seen as the domainof charisma-free accountants, lawyers and number crunchers — an unlikely placeto encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation amongpolicymakers, tax collectors, civil society activists, journalists and foreign aiddonors in Africa today. Tax has become viewed as central to Africandevelopment. Written by leading internationalexperts, Taxing Africaoffers a cutting-edge analysis on allaspects of the continent’s tax regime, displaying the crucial role sucharrangements have on attempts to create social justice and push economicadvancement. From tax evasion by multinational corporations and African elitesto how ordinary people navigate complex webs of ‘informal’ local taxation, thebook examines the potential for reform, and how space might be created for enablinglocally-led strategies.