Taxation in a Low-Income Economy: The case of Mozambique - Brossura

Libro 64 di 173: Routledge Studies in Development Economics
 
9780415746526: Taxation in a Low-Income Economy: The case of Mozambique
Brossura
ISBN 10: 0415746523 ISBN 13: 9780415746526
Casa editrice: Routledge, 2013

Sinossi

This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance.

Key issues covered include:

  • A better understanding of the historical background of tax reforms in a representative African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective.

  • Insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level.

  • Discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices.

  • Taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.

This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.

Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.

Informazioni sull?autore

Channing Arndt is Principal Economist for The Ministry of Planning and Development in Mozambique and Finn Tarp is Professor of Development Economics at the University of Copenhagen in Denmark

Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.

Editore
Routledge
Data di pubblicazione
2013
Lingua
Inglese
ISBN 10 
0415746523
ISBN 13 
9780415746526
Rilegatura
Copertina flessibile
Numero edizione
1
Numero di pagine
408
Redattore
Arndt Channing, Tarp Finn
Contatto del produttore
non disponibile
Persona responsabile
gpsr@libri.de
gpsr@libri.de

Friedensallee 273
Hamburg
22763
Germania

Altre edizioni note dello stesso titolo

9780415480536: Taxation in a Low-Income Economy: The case of Mozambique

Edizione in evidenza

ISBN 10:  0415480531 ISBN 13:  9780415480536
Casa editrice: Routledge, 2009
Rilegato