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.].

9780415480536 (hardback) 0415480531 (hardback) 9780203881972 (ebook) 0203881974 (ebook)

2008035910

GBA8D0975 bnb

014821288 Uk


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.

KSX3550 / .T39 2009

343.67904/ / CHA