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 ;
مرجع به حساب نمي آيد
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.].
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.