World Library  


Add to Book Shelf
Flag as Inappropriate
Email this Book

Tax Incidence in Madagascar : An Analysis Using Household Data

By Younger, Stephen D.

Click here to view

Book Id: WPLBN0000073475
Format Type: PDF eBook
File Size: 0.2 MB
Reproduction Date: 2005
Full Text

Title: Tax Incidence in Madagascar : An Analysis Using Household Data  
Author: Younger, Stephen D.
Volume:
Language: English
Subject: Economics, Finance & business, World Bank.
Collections: Economics Publications Collection
Historic
Publication Date:
Publisher: The World Bank

Citation

APA MLA Chicago

Younger, S. D. (n.d.). Tax Incidence in Madagascar : An Analysis Using Household Data. Retrieved from http://hawaiilibrary.net/


Description
Economics

Excerpt
This question is especially pertinent in Africa, where interest in reforming taxes takes two directions. First, the ratio of tax revenue to gross domestic product (GDP) is low in Africa (except for countries with large mineral royalties), often no more than 10 or 12 percent of GDP. Thus there is a need to raise overall revenue. Second, many tax systems in Africa are very distortionary, concentrating on trade taxes while neglecting direct taxes and broad-based indirect taxes, such as a value added tax (VAT). To some extent, both of these problems reflect deeper structural issues. Tax handles for broad-based taxes are limited in economies with small formal sectors that are dominated by the public sector. Further, formal sector enterprises and workers are often politically powerful and thus able to lobby against their own taxation. The situation in Madagascar is typical of these general patterns. Tax revenues fell steadily during the past 20 years, while expenditures remained constant (with the exception of a sharp decline in 1981), leaving a substantial and growing fiscal deficit. At the same time, trade taxes continue to account for more than half of Madagascar?s tax revenue, significantly distorting incentives. Thus, like many African countries, Madagascar needs to increase its tax revenue and do so in a less distortionary way.

 

Click To View

Additional Books


  • Tax Evasion by Small Business (by )
  • Income Tax Compliance Research (by )
  • Emerging Led Lessons from Developed Worl... (by )
  • The Investment Climate in Exploiting Opp... (by )
  • Lao Pdr Economic Monitor (by )
  • The World Bank Annual Report 1998 : Midd... (by )
  • Private Residential Investment Growth : ... (by )
  • Reconstruction and Development Program i... (by )
  • Can We Discern the Effect of Globalizati... (by )
  • 2005 Annual Report (by )
  • Republic of Senegal Ministry of the Econ... (by )
  • Thailand Economic Monitor (by )
Scroll Left
Scroll Right

 



Copyright © World Library Foundation. All rights reserved. eBooks from Hawaii eBook Library are sponsored by the World Library Foundation,
a 501c(4) Member's Support Non-Profit Organization, and is NOT affiliated with any governmental agency or department.