Taxation in a Low-Income Economy : The Case of Mozambique

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Introduction
Taxation in retrospect
Household Survey Evidence
Enterprise Survey Evidence
Comparative Perspective
Institutional Design
VAT and External Aid
Macroeconomic Modelling: Process and Practice
Forecast Quality
Transmission of Prices From the Border to Domestic Markets
Empirics of Evasion
Mozambique and Regional Integration
Trade Policy Reform and Missing Revenue
Taxation and the Cost of Capital
Fiscal Treatment of Mega-Projects
Prospects for an Electricity Tax
VAT and Economy-Wide Modelling
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