We need to be critical of the cumulative potential of the tax model proposed. Firstly, the theory of the state’s capacity and how it functions in practice differ substantially. The idea of taxation acting to enhance the productive capacity of a nation is based on assumptions that the institutions, human resources, and state-capacity, are already present. This is not always the case in Africa.  Corruption and bad governance are prevalent. Reforms in 1996 to curb corruption in the TRA were reversed due to misunderstanding the nature of corruption amongst tax officials and administration (Fjelstad, 2003). Tax-revenue performance remains comparatively low [1] , there is little reason to simply altering what taxes there are will change this.  Finally, alternative methods can be used to assist rural infrastructure projects, and enable national savings. For example, revising the role of agricultural marketing boards [2] .  [1] See further readings: Gray and Kahn, 2010.  [2] See further readings: Baffes, 2005.