Ivory Coast is both the world’s biggest cocoa grower and Africa’s biggest producer of natural rubber. The former is done by 700,000 small holder farming households, the majority of whom live below the poverty line. The latter is the current fad crop of urban salaried civil servants, politicians and businessmen who are buying up land in the country and have the large amounts of capital needed to invest in natural rubber (which only starts producing after seven years). Tax policy is of course in the hands of the latter.
So, Ivorian fiscal question of the day: which crop do you think has export taxes of 15% and which has 0% export tax?