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on Africa |
| By: | AfDB AfDB |
| Date: | 2017–06–19 |
| URL: | http://d.repec.org/n?u=RePEc:adb:adbwps:2386&r=afr |
| By: | Bertrand LAPORTE (Centre d'Etudes et de Recherches sur le Développement International(CERDI)); Céline DE QUATREBARBES; Yannick BOUTERIGE |
| Abstract: | The lack of information about the sharing of mining resource rent between governments and investors is an easy statement to make for Africa. The existing datasets are often insufficient for a deep analysis of African tax law as applied to the natural resource sectors, which has limited the academic and operational approaches. This paper describes the first legal and tax database which specifies the tax regime applied to industrial gold mining companies in 14 African gold-producing countries from 1980 to 2015. The database has three major innovations: (i) an inventory of taxes and duties (rate, base and exemptions) payable during the prospecting phase and mining phase of a gold project; (ii) a new detailed historical record covering 1980 to 2015; (iii) the link between each piece of tax information and its legal source. This database is used to make a first analysis of mining tax regimes and rent sharing in the main gold-producing countries. The first results highlight the heterogeneity of tax regimes between English-speaking and French-speaking countries. There has been a convergence of the average effective tax rates across most of the countries, the effective tax rate has increased in most countries following the tax reforms undertaken since 2010.The database is downloadable following the link :http://www.ferdi.fr/en/node/3198. |
| Keywords: | Mining sector, Gold, Taxation of natural resources, Database. |
| JEL: | C80 K34 Q38 |
| Date: | 2017–06 |
| URL: | http://d.repec.org/n?u=RePEc:cdi:wpaper:1882&r=afr |
| By: | Crawfurd, Lee |
| Abstract: | Can the quality of school management explain differences in student test scores? In this paper I present the first internationally benchmarked estimates of school management quality in Africa (based on the “World Management Survey”). The level and distribution of management quality is similar to that found in other low and middle- income countries (India and Brazil). I combine this data with individual student panel data, and demonstrate that differences in school management quality matter for student value-added - a standard deviation difference in management is associated with a 0.06 standard deviation difference in test scores. Finally I contribute to understanding the role of the private sector in education in a low-income setting. Contrary to common perception, I find no difference between the quality of school management in government, private, or public-private partnership (PPP) schools (despite the higher level of autonomy available to them). An exception is an internationally-owned chain of PPP schools, which are as well managed as schools in the UK. |
| Keywords: | Education, Management, School Quality, Uganda, Private Schools, Public-Private Partnerships, NGO |
| JEL: | I25 I28 L33 M50 O15 |
| Date: | 2017 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:79923&r=afr |