This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique, telling a compelling story about tax systems in a low income economy increasingly integrated into the world trading system.

Introduction 1. Taxation in retrospect 2. Household Survey Evidence 3. Enterprise Survey Evidence 4. Comparative Perspective 5. Institutional Design 6. VAT and External Aid 7. Macroeconomic Modelling: Process and Practice 8. Forecast Quality 9. Transmission of Prices From the Border to Domestic Markets 10. Empirics of Evasion 11. Mozambique and Regional Integration 12. Trade Policy Reform and Missing Revenue 13. Taxation and the Cost of Capital 14. Fiscal Treatment of Mega-Projects 15. Prospects for an Electricity Tax 16. VAT and Economy-Wide Modelling

Channing Arndt is Principal Economist for The Ministry of Planning and Development in Mozambique and Finn Tarp is Professor of Development Economics at the University of Copenhagen in Denmark