University Of Zambia Online Public Access Catalogue
Tax policy in Sub-Saharan Africa: a framework for analysis.
By: Shalizi, Zmaraki; Squire, Lyn.
Material type:
BookSeries: Policy and Research Series; No. 2. Publisher: Washington : World Bank, 1988Subject(s): Tax Policy | Africa -- Taxation. -- Africa -- TaxationSummary: The paper argues that ad hoc reserve increasing measures in the past have paid insufficient attention to the incentive effects of taxes and that tax reform is warranted where the role of the price mechanism in allocating resources is being ehnanced, e.g., through trade and price liberalisation measures.
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The paper argues that ad hoc reserve increasing measures in the past have paid insufficient attention to the incentive effects of taxes and that tax reform is warranted where the role of the price mechanism in allocating resources is being ehnanced, e.g., through trade and price liberalisation measures.
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