The marginal cost of public funds in Africa

Michael Warlters and Emmanuelle Auriol

No 3679, Policy Research Working Paper Series from The World Bank

Abstract: 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.

Date: 2005-08-01
New Economics Papers: this item is included in nep-afr, nep-dev and nep-pbe
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Citations: View citations in EconPapers (13)

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