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Book Book Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Taxation in a low-income economy: the case of Mozambique
Editors:Arndt, ChanningISNI
Tarp, FinnISNI
Year:2009
ISSN:1359-7884
Issue:72
Pages:383
Language:English
Series:Routledge studies in development economics
City:London
Publisher:Routledge
ISBN:9780415480536
Geographic term:Mozambique
Subjects:taxation
fiscal policy
Abstract:This volume was developed as an integral part of the activities of an institutional capacity building project funded by the Danish Ministry of Foreign Affairs. Focusing on taxation in Mozambique, a low-income economy increasingly integrated into the world trade system, the book provides an overview of past and ongoing experiences with tax reforms, gives an assessment of the practice of tax policy, and points to avenues for further improvement in the Mozambican tax system. The book contains four parts. Part 1 discusses the background of tax reforms in Mozambique (papers by Bruce Byiers, Christoffer Sonne-Schmidt, and Sam Jones). Part 2 deals with issues related to the institutional set-up and current practices: papers by Simon McCoy and Joćo E. van Dunem, Dieter Orlowski (on VAT), Sam Jones and Eugenio Maria Paulo (on macroeconomic modelling), and Sam Jones (on forecast quality). Part 3 and 4 address selective taxation themes at the border (Xavier Cirera and Virgulino Nhate on transmission of prices, Channing Arndt and Joćo E. van Dunem on evasion, Andrea Alfieri and Xavier Cirera on regional integration, Channing Arndt and Finn Tarp on trade policy reform and missing revenue) and the internal level (Shakill Hassan on taxation and the cost of capital, Alice Kuegler on the fiscal treatment of mega-projects, Aurélio J. Bucuane and Peter Mulder on electricity tax, and Channing Arndt et al. on VAT). [ASC Leiden abstract]
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