The marginal cost of public funds in Africa (English)

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...
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Citation

Auriol,Emmanuelle; Warlters,Michael Ian.

The marginal cost of public funds in Africa (English). Policy, Research working paper ; no. WPS 3679 Washington, DC: World Bank. http://documents.worldbank.org/curated/en/358481468003006205

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