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The marginal cost of public funds in Africa

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  • Warlters, Michael
  • Auriol, Emmanuelle

Abstract

The authors use a computable general equilibrium model to estimate the marginal cost of public funds (MCF) for taxes on domestic goods, exports, imports, capital, and labor in 38 African countries. The resulting MCF estimates provide directions for tax reform in Africa. The authors investigate the MCFs of hypothetical taxes in the informal sector and the impact of administrative costs. Finally, they investigate the relationship between MCF dispersion and measures of tax system inefficiency.

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Bibliographic Info

Paper provided by The World Bank in its series Policy Research Working Paper Series with number 3679.

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Date of creation: 01 Aug 2005
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Handle: RePEc:wbk:wbrwps:3679

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Citations

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Cited by:
  1. Aubert, Cécile & Falck, Oliver & Heblich, Stephan, . "Subsidizing National Champions: An Evolutionary Perspective," Chapters in Economics, University of Munich, Department of Economics.
  2. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
  3. Miguel Niño-Zarazúa & Armando Barrientos & David Hulme & Sam Hickey, 2010. "Social protection in sub-Saharan Africa: Will the green shoots blossom?," Brooks World Poverty Institute Working Paper Series 11610, BWPI, The University of Manchester.
  4. Niño-Zarazúa, Miguel & Barrientos, Armando & Hickey, Samuel & Hulme, David, 2012. "Social Protection in Sub-Saharan Africa: Getting the Politics Right," World Development, Elsevier, vol. 40(1), pages 163-176.
  5. Vásquez Cordano, Arturo L. & Balistreri, Edward J., 2010. "The marginal cost of public funds of mineral and energy taxes in Peru," Resources Policy, Elsevier, vol. 35(4), pages 257-264, December.
  6. Anton Eberhard & Orvika Rosnes & Maria Shkaratan & Haakon Vennemo, 2011. "Africa's Power Infrastructure : Investment, Integration, Efficiency," World Bank Publications, The World Bank, number 2290, October.

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