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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Main Authors:	Warlters, Michael, Auriol, Emmanuelle
Format:	Publications & Research
Language:	English
Published:	World Bank, Washington, DC 2012
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
Online Access:	http://documents.worldbank.org/curated/en/2005/08/6200534/marginal-cost-public-funds-africa http://hdl.handle.net/10986/8611

id	okr-10986-8611
recordtype	oai_dc
spelling	okr-10986-86112021-04-23T14:02:43Z The Marginal Cost of Public Funds in Africa Warlters, Michael Auriol, Emmanuelle 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 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. 2012-06-20T22:23:52Z 2012-06-20T22:23:52Z 2005-08 http://documents.worldbank.org/curated/en/2005/08/6200534/marginal-cost-public-funds-africa http://hdl.handle.net/10986/8611 English Policy Research Working Paper; No. 3679 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Africa
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	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
spellingShingle	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 Warlters, Michael Auriol, Emmanuelle The Marginal Cost of Public Funds in Africa
geographic_facet	Africa
relation	Policy Research Working Paper; No. 3679
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.
format	Publications & Research
author	Warlters, Michael Auriol, Emmanuelle
author_facet	Warlters, Michael Auriol, Emmanuelle
author_sort	Warlters, Michael
title	The Marginal Cost of Public Funds in Africa
title_short	The Marginal Cost of Public Funds in Africa
title_full	The Marginal Cost of Public Funds in Africa
title_fullStr	The Marginal Cost of Public Funds in Africa
title_full_unstemmed	The Marginal Cost of Public Funds in Africa
title_sort	marginal cost of public funds in africa
publisher	World Bank, Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2005/08/6200534/marginal-cost-public-funds-africa http://hdl.handle.net/10986/8611
_version_	1764407638544613376

The Marginal Cost of Public Funds in Africa

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