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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:A Method of Comparing Tax Effort in African Countries
Author:Parmena, William
Year:1976
Periodical:Eastern Africa Economic Review
Volume:8
Issue:1
Period:December
Pages:1-14
Language:English
Geographic term:Africa
Subjects:taxation
Economics and Trade
Abstract:I. Introduction and methodology; 2. Partial tax incidence: assumptions; 3. Tax effort (static tax effort; dynamic taxeffort; total tax effort); 4. Conclusion and limitations. Ref., notes, tables: 1. Relative shares of urban and rural population and GDP in selected African countries; 2. Structure of GDP in selected African countries, 1971; 3. Tax effort ranking.
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