It takes the average reader and 41 minutes to read Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union by Mario Mansour
Assuming a reading speed of 250 words per minute. Learn more
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union by Mario Mansour is 41 pages long, and a total of 10,291 words.
This makes it 14% the length of the average book. It also has 13% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes and 56 minutes to read Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union aloud.
Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union is suitable for students ages 8 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
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