Illicit Schemes : Fossil Fuel Subsidy Reforms and the Role of Tax Evasion and Smuggling

This study develops a computable general equilibrium model for Nigeria, which accounts for informality, tax evasion, and fuel smuggling. By studying the impact of fuel subsidy reform on consumption, tax incidence, and fiscal efficiency, it shows th...

Full description

Bibliographic Details
Main Authors: Rentschler, Jun, Hosoe, Nobuhiro
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2022
Subjects:
Online Access:http://documents.worldbank.org/curated/undefined/631951642691400564/Illicit-Schemes-Fossil-Fuel-Subsidy-Reforms-and-the-Role-of-Tax-Evasion-and-Smuggling
http://hdl.handle.net/10986/36878