The Marginal Cost of Public Funds in Africa
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 M...
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| creator | Warlters, Michael Auriol, Emmanuelle |
| description | 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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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.</description><language>eng</language><publisher>World Bank, Washington, DC</publisher><subject>ACCOUNTING ; ADMINISTRATIVE COSTS ; AVERAGE TAX RATES ; BENCHMARK ; BENEFIT ANALYSIS ; BORROWING ; CAPITAL TAXES ; COLLECTION AGENCIES ; CONSTANT RETURNS TO SCALE ; CONSUMER SURPLUS ; CONSUMERS ; CORPORATE INCOME TAX ; COST BENEFIT ANALYSIS ; DATA RELIABILITY ; DEMAND CURVE ; ELASTICITIES ; ELASTICITY ; ELASTICITY OF DEMAND ; ELASTICITY OF LABOR SUPPLY ; ELASTICITY OF SUBSTITUTION ; EQUILIBRIUM ; EQUIVALENT VARIATION ; EXCHANGE RATE ; EXPENDITURES ; EXPORTS ; FOREIGN EXCHANGE ; FORESTRY ; GDP ; GENERAL EQUILIBRIUM MODEL ; GOVERNMENT SPENDING ; IMPORT TARIFFS ; IMPORTS ; INCOME ; INTERMEDIATE GOODS ; LAFFER CURVE ; LATIN AMERICAN ; LEISURE ; MARGINAL COST ; MARGINAL COSTS ; MARGINAL TAX RATES ; MARGINAL UTILITY ; MARKET PRICES ; MARKET VALUE ; NET EXPORTS ; NEUTRAL TAX REFORM ; PRODUCERS ; PRODUCTION FUNCTIONS ; PRODUCTION GOODS ; PRODUCTIVITY ; PRODUCTIVITY GROWTH ; PUBLIC EXPENDITURE ; PUBLIC FUNDS ; PUBLIC GOODS ; PUBLIC INFRASTRUCTURE ; PUBLIC INVESTMENT ; PUBLIC POLICY ; PUBLIC SECTOR ; PUBLIC SPENDING ; SALES TAXES ; SOCIAL WELFARE ; TAX ; TAX ADMINISTRATION ; TAX COLLECTION ; TAX RATES ; TAX REFORM ; TAX REVENUE ; TAX REVENUES ; TAX SYSTEMS ; TAXATION ; TOTAL FACTOR PRODUCTIVITY ; TOTAL FACTOR PRODUCTIVITY GROWTH ; TOTAL REVENUE ; TRADE BALANCE ; UNDERESTIMATES ; UTILITY FUNCTION ; UTILITY FUNCTIONS ; WELFARE FUNCTION</subject><creationdate>2005</creationdate><rights>CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank</rights><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><relation>Policy Research Working Paper</relation></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>307,780,784,787,18982</link.rule.ids><linktorsrc>$$Uhttps://hdl.handle.net/10986/8611$$EView_record_in_World_Bank$$FView_record_in_$$GWorld_Bank$$Hfree_for_read</linktorsrc></links><search><creatorcontrib>Warlters, Michael</creatorcontrib><creatorcontrib>Auriol, Emmanuelle</creatorcontrib><title>The Marginal Cost of Public Funds in Africa</title><description>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. 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Finally, they investigate the relationship between MCF dispersion and measures of tax system inefficiency.</description><subject>ACCOUNTING</subject><subject>ADMINISTRATIVE COSTS</subject><subject>AVERAGE TAX RATES</subject><subject>BENCHMARK</subject><subject>BENEFIT ANALYSIS</subject><subject>BORROWING</subject><subject>CAPITAL TAXES</subject><subject>COLLECTION AGENCIES</subject><subject>CONSTANT RETURNS TO SCALE</subject><subject>CONSUMER SURPLUS</subject><subject>CONSUMERS</subject><subject>CORPORATE INCOME TAX</subject><subject>COST BENEFIT ANALYSIS</subject><subject>DATA RELIABILITY</subject><subject>DEMAND CURVE</subject><subject>ELASTICITIES</subject><subject>ELASTICITY</subject><subject>ELASTICITY OF DEMAND</subject><subject>ELASTICITY OF LABOR SUPPLY</subject><subject>ELASTICITY OF SUBSTITUTION</subject><subject>EQUILIBRIUM</subject><subject>EQUIVALENT VARIATION</subject><subject>EXCHANGE RATE</subject><subject>EXPENDITURES</subject><subject>EXPORTS</subject><subject>FOREIGN EXCHANGE</subject><subject>FORESTRY</subject><subject>GDP</subject><subject>GENERAL EQUILIBRIUM MODEL</subject><subject>GOVERNMENT SPENDING</subject><subject>IMPORT TARIFFS</subject><subject>IMPORTS</subject><subject>INCOME</subject><subject>INTERMEDIATE GOODS</subject><subject>LAFFER CURVE</subject><subject>LATIN AMERICAN</subject><subject>LEISURE</subject><subject>MARGINAL COST</subject><subject>MARGINAL COSTS</subject><subject>MARGINAL TAX RATES</subject><subject>MARGINAL UTILITY</subject><subject>MARKET PRICES</subject><subject>MARKET VALUE</subject><subject>NET EXPORTS</subject><subject>NEUTRAL TAX REFORM</subject><subject>PRODUCERS</subject><subject>PRODUCTION FUNCTIONS</subject><subject>PRODUCTION GOODS</subject><subject>PRODUCTIVITY</subject><subject>PRODUCTIVITY GROWTH</subject><subject>PUBLIC EXPENDITURE</subject><subject>PUBLIC FUNDS</subject><subject>PUBLIC GOODS</subject><subject>PUBLIC INFRASTRUCTURE</subject><subject>PUBLIC INVESTMENT</subject><subject>PUBLIC POLICY</subject><subject>PUBLIC SECTOR</subject><subject>PUBLIC SPENDING</subject><subject>SALES TAXES</subject><subject>SOCIAL WELFARE</subject><subject>TAX</subject><subject>TAX ADMINISTRATION</subject><subject>TAX COLLECTION</subject><subject>TAX RATES</subject><subject>TAX REFORM</subject><subject>TAX REVENUE</subject><subject>TAX REVENUES</subject><subject>TAX SYSTEMS</subject><subject>TAXATION</subject><subject>TOTAL FACTOR PRODUCTIVITY</subject><subject>TOTAL FACTOR PRODUCTIVITY GROWTH</subject><subject>TOTAL REVENUE</subject><subject>TRADE BALANCE</subject><subject>UNDERESTIMATES</subject><subject>UTILITY FUNCTION</subject><subject>UTILITY FUNCTIONS</subject><subject>WELFARE FUNCTION</subject><fulltext>true</fulltext><rsrctype>book</rsrctype><creationdate>2005</creationdate><recordtype>book</recordtype><sourceid>VO9</sourceid><recordid>eNrjZNAOyUhV8E0sSs_MS8xRcM4vLlHIT1MIKE3KyUxWcCvNSylWyMxTcEwrykxO5GFgTUvMKU7lhdLcDMZuriHOHrrl-UU5KUmJednx-QWpedl5-eU5qSnpqUWpBfnFmSX5RZXxhgaWFmbxFmaGhsbk6QIAjhQ4qg</recordid><startdate>200508</startdate><enddate>200508</enddate><creator>Warlters, Michael</creator><creator>Auriol, Emmanuelle</creator><general>World Bank, Washington, DC</general><scope>VO9</scope></search><sort><creationdate>200508</creationdate><title>The Marginal Cost of Public Funds in Africa</title><author>Warlters, Michael ; Auriol, Emmanuelle</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-worldbank_openknowledgerepository_10986_86113</frbrgroupid><rsrctype>books</rsrctype><prefilter>books</prefilter><language>eng</language><creationdate>2005</creationdate><topic>ACCOUNTING</topic><topic>ADMINISTRATIVE COSTS</topic><topic>AVERAGE TAX RATES</topic><topic>BENCHMARK</topic><topic>BENEFIT ANALYSIS</topic><topic>BORROWING</topic><topic>CAPITAL TAXES</topic><topic>COLLECTION AGENCIES</topic><topic>CONSTANT RETURNS TO SCALE</topic><topic>CONSUMER SURPLUS</topic><topic>CONSUMERS</topic><topic>CORPORATE INCOME TAX</topic><topic>COST BENEFIT ANALYSIS</topic><topic>DATA RELIABILITY</topic><topic>DEMAND CURVE</topic><topic>ELASTICITIES</topic><topic>ELASTICITY</topic><topic>ELASTICITY OF DEMAND</topic><topic>ELASTICITY OF LABOR SUPPLY</topic><topic>ELASTICITY OF SUBSTITUTION</topic><topic>EQUILIBRIUM</topic><topic>EQUIVALENT VARIATION</topic><topic>EXCHANGE RATE</topic><topic>EXPENDITURES</topic><topic>EXPORTS</topic><topic>FOREIGN EXCHANGE</topic><topic>FORESTRY</topic><topic>GDP</topic><topic>GENERAL EQUILIBRIUM MODEL</topic><topic>GOVERNMENT SPENDING</topic><topic>IMPORT TARIFFS</topic><topic>IMPORTS</topic><topic>INCOME</topic><topic>INTERMEDIATE GOODS</topic><topic>LAFFER CURVE</topic><topic>LATIN AMERICAN</topic><topic>LEISURE</topic><topic>MARGINAL COST</topic><topic>MARGINAL COSTS</topic><topic>MARGINAL TAX RATES</topic><topic>MARGINAL UTILITY</topic><topic>MARKET PRICES</topic><topic>MARKET VALUE</topic><topic>NET EXPORTS</topic><topic>NEUTRAL TAX REFORM</topic><topic>PRODUCERS</topic><topic>PRODUCTION FUNCTIONS</topic><topic>PRODUCTION GOODS</topic><topic>PRODUCTIVITY</topic><topic>PRODUCTIVITY GROWTH</topic><topic>PUBLIC EXPENDITURE</topic><topic>PUBLIC FUNDS</topic><topic>PUBLIC GOODS</topic><topic>PUBLIC INFRASTRUCTURE</topic><topic>PUBLIC INVESTMENT</topic><topic>PUBLIC POLICY</topic><topic>PUBLIC SECTOR</topic><topic>PUBLIC SPENDING</topic><topic>SALES TAXES</topic><topic>SOCIAL WELFARE</topic><topic>TAX</topic><topic>TAX ADMINISTRATION</topic><topic>TAX COLLECTION</topic><topic>TAX RATES</topic><topic>TAX REFORM</topic><topic>TAX REVENUE</topic><topic>TAX REVENUES</topic><topic>TAX SYSTEMS</topic><topic>TAXATION</topic><topic>TOTAL FACTOR PRODUCTIVITY</topic><topic>TOTAL FACTOR PRODUCTIVITY GROWTH</topic><topic>TOTAL REVENUE</topic><topic>TRADE BALANCE</topic><topic>UNDERESTIMATES</topic><topic>UTILITY FUNCTION</topic><topic>UTILITY FUNCTIONS</topic><topic>WELFARE FUNCTION</topic><toplevel>online_resources</toplevel><creatorcontrib>Warlters, Michael</creatorcontrib><creatorcontrib>Auriol, Emmanuelle</creatorcontrib><collection>Open Knowledge Repository</collection></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext_linktorsrc</fulltext></delivery><addata><au>Warlters, Michael</au><au>Auriol, Emmanuelle</au><format>book</format><genre>book</genre><ristype>BOOK</ristype><btitle>The Marginal Cost of Public Funds in Africa</btitle><seriestitle>Policy Research Working Paper</seriestitle><date>2005-08</date><risdate>2005</risdate><volume>3679</volume><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.</abstract><pub>World Bank, Washington, DC</pub><oa>free_for_read</oa></addata></record> |
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| subjects | ACCOUNTING ADMINISTRATIVE COSTS AVERAGE TAX RATES BENCHMARK BENEFIT ANALYSIS BORROWING CAPITAL TAXES COLLECTION AGENCIES CONSTANT RETURNS TO SCALE CONSUMER SURPLUS CONSUMERS CORPORATE INCOME TAX COST BENEFIT ANALYSIS DATA RELIABILITY DEMAND CURVE ELASTICITIES ELASTICITY ELASTICITY OF DEMAND ELASTICITY OF LABOR SUPPLY ELASTICITY OF SUBSTITUTION EQUILIBRIUM EQUIVALENT VARIATION EXCHANGE RATE EXPENDITURES EXPORTS FOREIGN EXCHANGE FORESTRY GDP GENERAL EQUILIBRIUM MODEL GOVERNMENT SPENDING IMPORT TARIFFS IMPORTS INCOME INTERMEDIATE GOODS LAFFER CURVE LATIN AMERICAN LEISURE MARGINAL COST MARGINAL COSTS MARGINAL TAX RATES MARGINAL UTILITY MARKET PRICES MARKET VALUE NET EXPORTS NEUTRAL TAX REFORM PRODUCERS PRODUCTION FUNCTIONS PRODUCTION GOODS PRODUCTIVITY PRODUCTIVITY GROWTH PUBLIC EXPENDITURE PUBLIC FUNDS PUBLIC GOODS PUBLIC INFRASTRUCTURE PUBLIC INVESTMENT PUBLIC POLICY PUBLIC SECTOR PUBLIC SPENDING SALES TAXES SOCIAL WELFARE TAX TAX ADMINISTRATION TAX COLLECTION TAX RATES TAX REFORM TAX REVENUE TAX REVENUES TAX SYSTEMS TAXATION TOTAL FACTOR PRODUCTIVITY TOTAL FACTOR PRODUCTIVITY GROWTH TOTAL REVENUE TRADE BALANCE UNDERESTIMATES UTILITY FUNCTION UTILITY FUNCTIONS WELFARE FUNCTION |
| title | The Marginal Cost of Public Funds in Africa |
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