Modernizing Vats in AfricaMost African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly