Revenue erosion through exemption and evasion in Cameroon, 1993
Article Abstract:
Eroding tax bases are often characteristic of developing countries such as Cameroon. A 1993 survey using data from 200 firms illustrated the effects of exemption and evasion on a deteriorating tax base. In order to determine if certain types of businesses tend to evade taxes more than others, the basic tax statutes to be studied and programs for tax exemption and reduction are identified. Basic statistics on the business samples are gathered, and then the definition of evasion is further refined.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1997
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Tax structure in a federation
Article Abstract:
The relationship of taxation at local and national government level is examined in detail, as are relationships between different local tax policies. Vertical and horizontal externalities are also analyzed.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2000
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Why are tax expenditures for giving embodied in fiscal consititutions?
Article Abstract:
Issues related to fiscal choice and economic policy are examined in detail. The case for tax incentives to encourage donations is assessed and analyzed in relation to income inequality.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2000
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