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Taxation in a low-income economy : the case of Mozambique / edited by Channing Arndt and Finn Tarp.
- Format:
- Book
- Series:
- Routledge studies in development economics ; 72.
- Routledge studies in development economics ; 72
- Language:
- English
- Subjects (All):
- Tax administration and procedure--Mozambique.
- Tax administration and procedure.
- Taxation--Econometric models.
- Taxation.
- Tax evasion--Mozambique.
- Tax evasion.
- Value-added tax--Law and legislation--Mozambique.
- Value-added tax.
- Fiscal policy--Mozambique.
- Fiscal policy.
- Taxation--Law and legislation--Developing countries.
- Taxation--Law and legislation.
- Value-added tax--Law and legislation.
- Developing countries.
- Mozambique.
- Physical Description:
- xxiv, 383 pages : illustrations ; 24 cm.
- Place of Publication:
- London ; New York : Routledge, 2009.
- Contents:
- Taxation in retrospect
- Household survey evidence
- Enterprise survey evidence
- Comparative perspective
- Institutional design
- VAT and external aid
- Macroeconomic modelling : process and practice
- Forecast quality
- Transmission of prices from the border to domestic markets
- Empirics of evasion
- Mozambique and regional integration
- Trade policy reform and missing revenue
- Taxation and the cost of capital
- Fiscal treatment of mega-projects
- Prospects for an electricity tax
- VAT and economy-wide modelling.
- Notes:
- Includes bibliographical references (pages [356]-370) and index.
- ISBN:
- 9780415480536
- 0415480531
- 9780203881972
- 0203881974
- OCLC:
- 244063607
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