It may have been English dramatist Christopher Bullock who, long before Benjamin Franklin, recognised that few things are more certain in the world than death and taxes.

Many Africans, from Johannesburg to Nairobi, Abuja and Addis, know that the power of the state at multiple levels to levy or raise taxes and surcharges has deep political complications. It is a difficult undertaking balancing tensions between the pace, scale and depth of fiscal reforms and who shoulders the costs. ..

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