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Revenue erosion through exemption and evasion in Cameroon, 1993

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  • Gauthier, Bernard
  • Gersovitz, Mark

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 64 (1997)
Issue (Month): 3 (June)
Pages: 407-424

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Handle: RePEc:eee:pubeco:v:64:y:1997:i:3:p:407-424

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Pritchett, Lant & Sethi, Geeta, 1994. "Tariff Rates, Tariff Revenue, and Tariff Reform: Some New Facts," World Bank Economic Review, World Bank Group, vol. 8(1), pages 1-16, January.
  2. Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
  3. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
  4. Mintz, Jack M, 1990. "Corporate Tax Holidays and Investment," World Bank Economic Review, World Bank Group, vol. 4(1), pages 81-102, January.
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Cited by:
  1. Clara Delavallade, 2012. "What Drives Corruption? Evidence from North African Firms," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 21(4), pages 499-547, August.
  2. Kenyon, Thomas, 2008. "Tax Evasion, Disclosure, and Participation in Financial Markets: Evidence from Brazilian Firms," World Development, Elsevier, vol. 36(11), pages 2512-2525, November.
  3. Auriol, Emmanuelle & Walters, Michael, 2009. "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers 09-110, Toulouse School of Economics (TSE).
  4. Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  5. James Tybout, 1999. "Manufacturing Firms in Developing Countries: How Well Do They Do, and Why?," Development and Comp Systems 9906001, EconWPA, revised 10 Jun 1999.
  6. Pratap, Sangeeta & Quintin, Erwan, 2006. "The Informal Sector in Developing Countries: Output, Assets and Employment," Working Paper Series RP2006/130, World Institute for Development Economic Research (UNU-WIDER).
  7. W. A. Naudé, 2004. "The effects of policy, institutions and geography on economic growth in Africa: an econometric study based on cross-section and panel data," Journal of International Development, John Wiley & Sons, Ltd., vol. 16(6), pages 821-849.
  8. Hallward-Driemeier, Mary & Pritchett, Lant, 2011. "How business is done and the'doing business'indicators : the investment climate when firms have climate control," Policy Research Working Paper Series 5563, The World Bank.
  9. Alain Jousten, 2007. "SMEs and the tax system: What is so different about them?," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 8(2), pages 14-20, 07.
  10. M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, EconWPA.
  11. Taliercio, Robert Jr., 2004. "Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America," World Development, Elsevier, vol. 32(2), pages 213-232, February.
  12. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0728, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  13. Lahcen ACHY & Khalid SEKKAT, 2005. "Trade Liberalization and Employment in the Moroccan Manufacturing Sector," International Trade 0512011, EconWPA.
  14. Michael Keen, 2012. "Taxation and Development - Again," IMF Working Papers 12/220, International Monetary Fund.
  15. Karine Chapelle & Patrick Plane, 2005. "Technical efficiency measurement within the manufacturing sector in Cote d'Ivoire: A stochastic frontier approach," Journal of Development Studies, Taylor & Francis Journals, vol. 41(7), pages 1303-1324.
  16. Janvier D. Nkurunziza, 2005. "The Effect of Credit on Growth and Convergence of Firms in Kenyan Manufacturing," Economics Series Working Papers WPS/2005-01, University of Oxford, Department of Economics.
  17. Jonathan Goyette & Giovanni Gallipoli, 2012. "Distortions, Efficiency and the Size Distribution of Firms," Cahiers de recherche 12-06, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  18. Arbex, Marcelo & Galvao, Antonio F. & Gomes, Fábio Augusto Reis, 2010. "Heterogeneity in the Returns to Education and Informal Activities," Insper Working Papers wpe_216, Insper Working Paper, Insper Instituto de Ensino e Pesquisa.

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