The marginal cost of public funds in Africa
2005
S2186 22 No.3679
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Title
The marginal cost of public funds in Africa
Author
Imprint
Washington, DC (USA) IBRD 2005
Language
English
Description
38 p.
Call Number
S2186 22 No.3679
System Control No.
MON-037430
Summary
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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