Taxation in a low-income economy
Subtitle: the case of Mozambique
By: Channing Arndt & Finn Tarp.
Contributors: Tarp, Finn, 1951-
Publisher: Routledge
Published: 2009
Place of publication: Abingdon , Oxon [UK]; New York
Language: eng
Number of pages: 408
ISBN-13: 9780415480536; 9780203881972
Subjects: Tax administration and procedure -- Mozambique; Taxation -- Econometric models; Tax evasion -- Mozambique; Value-added tax -- Law and legislation -- Mozambique; Fiscal policy -- Mozambique; Taxation -- Law and legislation -- Developing countries
Notes: Simultaneously published in the USA and Canada.
Table of contents: title: Taxation in retrospect; title: Household survey evidence; title: Enterprise survey evidence; title: Comparative perspective; title: Institutional design; title: VAT and external aid; title: Macroeconomic modelling : process and practice; title: Forecast quality; title: Transmission of prices from the border to domestic markets; title: Empirics of evasion; title: Mozambique and regional integration; title: Trade policy reform and missing revenue; title: Taxation and the cost of capital; title: Fiscal treatment of mega-projects; title: prospects for an electricity tax; title: VAT and economy-wide modelling.