Taxing the Wealthy in Africa: Evidence from 14 Revenue Administrations

Taxing the Wealthy in Africa: Evidence from 14 Revenue Administrations examines how African tax administrations are strengthening the taxation of high-net-worth individuals (HNWIs) to improve tax compliance, protect domestic revenues and reduce inequality. Drawing on evidence from 14 African revenue authorities, the policy brief explores the practical challenges of identifying and taxing wealthy individuals, including data limitations, institutional coordination and enforcement capacity. It provides recommendations for strengthening tax administration, improving the use of taxpayer data, enhancing exchange of information and developing effective HNWI compliance programmes to support domestic revenue mobilisation across Africa.