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Full-Text Articles in Political Science

Sub-Saharan Africa: Searching For A Social Contract, David D. Mayen Jan 2012

Sub-Saharan Africa: Searching For A Social Contract, David D. Mayen

Electronic Theses and Dissertations

This thesis examines the phenomenon of civil war and state failure in sub-Saharan Africa (SSA) from a social contract perspective. Its main hypothesis is that authoritarianism will lead to state failure in the context of SSA. In this regard, SSA states are political communities that have not done enough to promote and develop a social contract that is compatible with the region's sociopolitical and structural peculiarities. Since civil war and state failure have hampered different dimensions of human progress in SSA, analyzing the main patterns of conflict will inevitably lead to an underlying incompatibility between existing governing political structures ...


Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan Jan 2012

Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan

Electronic Theses and Dissertations

An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM). TPM is a development issue - it undermines institutions as well as siphons money from government revenues that could be directed towards programs for human development. Pervasive corruption in the natural resource sector supports an environment where TPM can flourish. This paper develops a strategy for combating TPM within the countries of the Southern African Customs Union. It does this by 1) defining the terrain of illicit flows, both generally and specifically to the abuse of transfer pricing through ...