Taxation and Economic Development in Tropical Africa

Taxation and Economic Development in Tropical Africa

Taxation and Economic Development in Tropical Africa

Taxation and Economic Development in Tropical Africa

Excerpt

This volume is based on a series of lectures given by the author during the week of December 3-7, 1962, at Cambridge, under the auspices of the Harvard Law School International Program in Taxation and the M.I.T. School of Industrial Management. These lectures, in turn, were developed from a study of taxation in eight African countries with British background, undertaken during the spring of 1962 while the author was on sabbatical leave from the University of Illinois. Field work on the study included interviews with officials of the Ministries of Finance, Local Government, and Economic Development of the various countries, persons in charge of tax administration at various levels of government, and others familiar with the tax systems. Portions of the material presented in the lectures have been rewritten to lessen duplication and to elaborate on certain sections.

I am greatly indebted to the officials of the governments of the eight countries covered, including those of the regional governments of Nigeria, the territorial governments of Rhodesia, and the East Africa Common Services Organization, for their assistance, without which the study would have been impossible. I should also like to express appreciation to the African Studies Program of the Social Science Research Council for travel assistance provided and to Professor Oliver Oldman of the Harvard Law School and Professors J. Daniel Nyhart and Carroll L. Wilson of M.I.T. for the invitation to give the lectures on which this monograph is based. And last but not least, I should like to express appreciation to my wife Jean for her invaluable assistance in planning and executing the project, and to my sister Shirley for so capably looking after all problems in Champaign-Urbana while we were away and maintaining communications with us while we were traveling in Africa.

JOHN F. DUE

Urbana, Illinois August 1, 1963 . . .

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