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
Summary
This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique, telling a compelling story about tax systems in a low income economy increasingly integrated into the world trading system
Bibliography
Includes bibliographical references (pages 356-370) and index