The Marginal Cost of Public Funds and Tax Reform in Africa

Emmanuelle Auriol, and Michael Warlters

JEL codes

  • D43: Oligopoly and Other Forms of Market Imperfection
  • H25: Business Taxes and Subsidies
  • H26: Tax Evasion
  • H60: General


Emmanuelle Auriol, and Michael Warlters, The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries, IDEI Working Paper, n. 371, October 2007.

Emmanuelle Auriol, and Aymeric Blanc, Public Private Partnerships in Water and Electricity in Africa, Agence Française de Développement, n. 38, January 2007.

Published in

Journal of Development Economics, vol. 97, n. 1, January 2012, pp. 58–72