کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10486542 | 935672 | 2005 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Assessing Indirect Tax Reform in a Tourism-Dependent Developing Country
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
The paper investigates the effects of reform of the current structure of indirect taxes in Mauritius, a relatively tourism-dependent economy. It uses a computable general equilibrium model to explore the relative efficiency of changing sales tax rates on tourism and nontourism related sectors, and allowing for equity considerations. The efficiency of tax reforms are also distinguished for cases where tourist arrivals are exogenously set, and where they endogenously adjust to changes in relative prices. The simulation results show that the tourism sectors are currently undertaxed. Additionally, taxing tourism sectors is found to be the most socially efficient means of raising tax revenue.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: World Development - Volume 33, Issue 7, July 2005, Pages 1183-1200
Journal: World Development - Volume 33, Issue 7, July 2005, Pages 1183-1200
نویسندگان
Nishaal Gooroochurn, Chris Milner,