de Melo, Jaime; Roland-Holst, David; Haddad, Mona - Economics Research, World Bank Group - 1992
Madagascar's weak administrative system and complex tax structure (with many exemptions) have led to tax evasion and smuggling. The authors compare Madagascar's fiscal system with that of other low-income countries, noting its greater reliance on distortionary taxes. Using a 10-sector model and...