This article discusses tax incidence in Madagascar and asks who pays the taxes that finance government spending. Its main concern is to identify the progressivity of different taxes levied in Madagascar, based on the consumption and income patterns found in the 1994 Enquete Permanente aupres des Menages, a nationally representative survey. The results suggest that most taxes are progressive, meaning that wealthy households pay proportionately more...
انظر المزيد
تفاصيل
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1999/5/01
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مقال بمجلة علمية
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77296
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1
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1
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2013/5/16
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Disclosed
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Tax incidence in Madagascar : an analysis using household data
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analysis using household data