Taxation in a Low-Income Economy The case of Mozambique

Introduction  1. Taxation in retrospect  2. Household Survey Evidence  3. Enterprise Survey Evidence  4. Comparative Perspective  5. Institutional Design  6. VAT and External Aid  7. Macroeconomic Modelling: Process and Practice  8. Forecast Quality  9. Transmission of Prices From the Border to Domestic Markets  10. Empirics of Evasion  11. Mozambique and Regional Integration  12. Trade Policy Reform and Missing Revenue  13. Taxation and the Cost of Capital  14. Fiscal Treatment of Mega-Projects  15. Prospects for an Electricity Tax  16. VAT and Economy-Wide Modelling