Taxation in a low-income economy : the case of Mozambique /
edited by Channing Arndt and Finn Tarp.
- London ; New York : Routledge, 2009.
- xxiv, 383 p. : ill. ; 24 cm.
- Routledge studies in development economics ; 72 .
Includes bibliographical references (p. [356]-370) and index.
Introduction and overview / Channing Arndt ... [et al.] -- Taxation in retrospect / Bruce Byiers -- Household survey evidence / Christoffer Sonne-Schmidt -- Enterprise survey evidence / Bruce Byiers -- Comparative perspective / Sam Jones -- Institutional design / Simon McCoy and Joao E. Van Dunem -- VAT and external aid / Dieter Orlowski -- Macroeconomic modelling : process and practice / Sam Jones and Eugenio Maria Paulo -- Forecast quality / Sam Jones -- Transmission of prices from the border to domestic markets / Xavier Cirera and Virgulino Nhate-- Empirics of evasion / Channing Arndt and Joao E. Van Dunem -- Mozambique and regional integration / Andrea Alfieri and Xavier Cirera -- Trade policy reform and missing revenue / Channing Arndt and Finn Tarp -- Taxation and the cost of capital / Shakill Hassan -- Fiscal treatment of mega-projects / Alice Kuegler -- Prospects for an electricity tax / Aurelio J. Bucuane and Peter Mulder -- VAT and economy-wide modelling / Channing Arndt ... [et al.].