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One size fits all ? IMF tax policy in sub-Saharan Africa

Examining tax-policy recommendations spanning the period 1998-2008 from all available official International Monetary Fund (IMF) papers for 18 economies in sub-Saharan Africa, this paper shows that there is strong empirical support for the claim that the IMF has promoted the ‘tax consensus’ – often in spite of evidence that the implied policies are failing to meet their objectives. Looking at how policy recommendations differ across time and country reveals that many of the central tenets of the tax consensus are uniformly promoted by the IMF regardless of important country-specific characteristics. Consequently, many countries are failing to realise the critical economic, social and political benefits associated with effective and inclusive taxation. Christian Aid’s Occasional Paper (OP) series reflects work carried out by Christian Aid staff and others on a range of development topics. Although OPs are addressed to an audience including policy-makers, academics, the media, other non-governmental organisations and the general public, some prior knowledge of the topic may be needed to understand fully some of the papers. Disclaimer: OPs are published in the name of the author(s). Their views do not necessarily reflect those of Christian Aid and should not be so attributed.