Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant

A major component of tax administration reform in sub-Saharan Africa for the last 30 years has been the creation of semi-autonomous revenue authorities (SARAs). The effects of their creation on revenue performance have been much debated, although there are only a few quantitative studies. The core argument of this paper is that existing research suggesting diverse and contradictory outcomes has not taken account of trends in revenue performance in the years before the establishment of SARAs. Allowing for this revenue history our analysis, based on 46 countries over the period 1980–2015, provides no robust evidence that SARAs induce an increase in revenue performance. This does not imply that SARAs may not provide benefits for tax collection, but they do not demonstrably increase (or decrease) revenue collected.     

Political succession in Cuba

Amazonia 1990: the burning question

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Fight for the Forest: Chico Mendes in his own words Tony Gross London: Latin America Bureau. 1989. 96pp. £2.95pb

Government Development Policies and Deforestation in Brazil's Amazon Region Dennis J Mahar Washington DC: World Bank Publications. 1989. 65pp. n/p

Bound in Misery and Iron: the impact of the Grande Carajas programme on the Indians of Brazil Dave Treece London: Survival International. 1987. 151pp. £2.00pb

International Amazonia: its human side Donald J Bogue and Yolanda Butts Chicago: Social Development Center. 1989. 177pp. n/p

Indigenous Peoples and Tropical Forests: models of land use and management from Latin America Jason Clay Cambridge, Massachusetts: Cultural Survival. 1988. 116pp. n/p

The Fate of the Forest: developers, destroyers and defenders of the Amazon Susanna Hecht and Alexander Cockburn London: Verso. 1989. 224pp. £16.95hb

Saving the Tropical Forests Judith Gradwohl and Russell Greenberg London: Earthscan. 1988. 207pp. £6.95pb

Reflections on the Gulf War

The Gulf War Edgar O'Ballance London: Brassey's Defence Publishers. 1988. 232pp. £17.95/$32.00hb

The Longest War: the Iran‐Iraq military conflict Dilip Hiro London: Grafton Books. 1989. 312pp. £17.95hb

The Iran‐Iraq War: impact and implications Edited by Efraim Karsh London: Macmillan/Tel Aviv: The Jaffee Center for Stategic Studies. 1989. 303pp. £37.50hb/£15.99pb

The Gulf War: regional international dimensions Edited by Hans Maull and Otto Pick London: Pinter. 1989. 344pp. £30.00hb

Iran and Iraq at War Shahram Chubin and Charles Tripp London: I B Tauris. 1988. 318pp. £19.50hb

The Gulf War: the origins and implications of the Iraq‐Iran conflict Majid Khadduri New York/Oxford: Oxford University Press. 1988. 236pp. $24.95hb

The Iranian Military in Revolution and War Sepehr Zabih London/New York: Routledge. 1988. 279pp. £35.00hb