Taxation in a Low-Income Economy

The case of Mozambique
Herausgeber: Arndt, Channing; Tarp, Finn

• Gebundenes Buch

Produktbeschreibung

A collection of analytical studies focusing on taxation in Mozambique. It tells a story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance. It is also suitable for developing country government officials.

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This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique, telling a compelling story about tax systems in a low income economy increasingly integrated into the world trading system.

Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 408
• Erscheinungstermin: 1. Mai 2009
• Englisch
• Abmessung: 234mm x 156mm x 24mm
• Gewicht: 748g
• ISBN-13: 9780415480536
• ISBN-10: 0415480531
• Artikelnr.: 26607883

Autorenporträt

Channing Arndt is Principal Economist for The Ministry of Planning and Development in Mozambique and Finn Tarp is Professor of Development Economics at the University of Copenhagen in Denmark

Inhaltsangabe

Introduction 1. Taxation in retrospect 2. Household Survey Evidence 3.
Enterprise Survey Evidence 4. Comparative Perspective 5. Institutional
Design 6. VAT and External Aid 7. Macroeconomic Modelling: Process and
Practice 8. Forecast Quality 9. Transmission of Prices From the Border to
Domestic Markets 10. Empirics of Evasion 11. Mozambique and Regional
Integration 12. Trade Policy Reform and Missing Revenue 13. Taxation and
the Cost of Capital 14. Fiscal Treatment of Mega-Projects 15. Prospects for
an Electricity Tax 16. VAT and Economy-Wide Modelling