The Distribution of Expenditure Tax Burden before and after Tax Reform: The Case of Cameroon
"This paper concentrates on indirect tax incidence as these taxes constitute an important component of the overall government revenue in Cameroon. In most developing countries where the formal tax base is not well established, taxation of goods and services via indirect tax instruments plays a significant role in sustaining the state revenue flow. Equally, the equity consequences of indirect tax instruments amidst the 1994 tax reforms in Cameroon and the dramatic decline in GDP from the mid 1980s remain important to analysts and policy makers. The main purpose of this study is to determine if changes in tax policy affected the progressivity of indirect taxes or if changes in incidence is due to changing expenditure patterns following the upset of crises from the mid 1980s."