Warlters, MichaelAuriol, Emmanuelle2012-06-202012-06-202005-08https://hdl.handle.net/10986/8611The 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.CC BY 3.0 IGOACCOUNTINGADMINISTRATIVE COSTSAVERAGE TAX RATESBENCHMARKBENEFIT ANALYSISBORROWINGCAPITAL TAXESCOLLECTION AGENCIESCONSTANT RETURNS TO SCALECONSUMER SURPLUSCONSUMERSCORPORATE INCOME TAXCOST BENEFIT ANALYSISDATA RELIABILITYDEMAND CURVEELASTICITIESELASTICITYELASTICITY OF DEMANDELASTICITY OF LABOR SUPPLYELASTICITY OF SUBSTITUTIONEQUILIBRIUMEQUIVALENT VARIATIONEXCHANGE RATEEXPENDITURESEXPORTSFOREIGN EXCHANGEFORESTRYGDPGENERAL EQUILIBRIUM MODELGOVERNMENT SPENDINGIMPORT TARIFFSIMPORTSINCOMEINTERMEDIATE GOODSLAFFER CURVELATIN AMERICANLEISUREMARGINAL COSTMARGINAL COSTSMARGINAL TAX RATESMARGINAL UTILITYMARKET PRICESMARKET VALUENET EXPORTSNEUTRAL TAX REFORMPRODUCERSPRODUCTION FUNCTIONSPRODUCTION GOODSPRODUCTIVITYPRODUCTIVITY GROWTHPUBLIC EXPENDITUREPUBLIC FUNDSPUBLIC GOODSPUBLIC INFRASTRUCTUREPUBLIC INVESTMENTPUBLIC POLICYPUBLIC SECTORPUBLIC SPENDINGSALES TAXESSOCIAL WELFARETAXTAX ADMINISTRATIONTAX COLLECTIONTAX RATESTAX REFORMTAX REVENUETAX REVENUESTAX SYSTEMSTAXATIONTOTAL FACTOR PRODUCTIVITYTOTAL FACTOR PRODUCTIVITY GROWTHTOTAL REVENUETRADE BALANCEUNDERESTIMATESUTILITY FUNCTIONUTILITY FUNCTIONSWELFARE FUNCTIONWorld Bank10.1596/1813-9450-3679