Ministério da Planificação e Desenvolvimento

Direcção Nacional de Estudos e Análise de Políticas (DNEAP)


 

 


 

The intent of the papers of the Fiscal Policy and Tax Incidence book is to stimulate discussion and exchange ideas on issues pertinent to the economic and social development of Mozambique. A multiplicity of views exists on how to best foment economic and social development. The discussion paper series aims to reflect this diversity. As a result, the ideas presented in the Fiscal Policy and Tax Incidence book are those of the authors. 
The content of the papers do not necessarily reflect the views of the Ministry of Planning and Development or any other institution within the Government of Mozambique.
   

 

O logo foi gentilmente providenciado pelo artista moçambicano Ndlozy.                                

 

Fiscal Policy and Tax Incidence

Part

Ch.

Title                                                                                                   Author

 

1

Introduction

Arndt, Cruz, Jones, Tarp & Ubisse

I

Background and context

 

 

2

Principles from theory

Byiers, Sonne-Schmidt, Ubisse

 

3

Post-Independence Tax Policy & Revenue Performance in Mozambique

Byiers

 

4

The Short End of the Stick – Tax incidence analysis of household expenditure in Mozambique

Sonne-Schmidt

 

5

Tax Policy and the Enterprise Sector: An Empirical Analysis

Byiers, Mafambissa

 

6

Mozambican tax system in comparative perspective

Jones

II

Institutional framework and current practices

 

 

7

Tax administration in Mozambique: Institutional design, reform and some challenges

McCoy, Van Dunem

 

8

Donors’ principles and resulting stress: Indirect taxes and donor-funded public works

Orlowski

 

9

Macroeconomic modelling: process and practice

Jones, Paulo

 

10

Fiscal forecasting: quality and motivation in Mozambique

Jones

III

Issues at the border

 

 

11

An Empirical Estimation of the Degree of Price Transmission from Border to Consumer Prices in Mozambique

Nhate, Cirera

 

12

Confronting the elasticity of customs evasion in Mozambique: An empirical study

Van Dunem

 

13

Mozambique and regional integration

Alfieri, Cirera, Rawlinson

 

14

Trade Policy Reform and the Missing Revenue

Arndt, Tarp

IV

Issues in Domestic Taxation

 

 

15

Taxation and the cost of capital in Mozambique

Hassan

 

16

Uneven Playing Fields: The Application of Tax Incentives in Mozambique

Kuegler

 

17

Exploring an electricity tax on mega projects in Mozambique

Bucuane,  Mulder

 

18

VAT and economy-wide modelling

Arndt, Robinson, Tarp

 

 

 

 

 

 

 

 

 

horizontal rule

                                                 Av. Ahmed Sekou Touré nº 21, 7º Andar,  Tel.: +258 2 1 499442, Fax: +258 2 1 492625, Maputo