کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5053348 | 1476512 | 2016 | 17 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Beyond representative households: The macro-micro impact analysis of VAT designs applied to Niger
ترجمه فارسی عنوان
فراتر از خانوارهای نمایندگی: تجزیه و تحلیل تاثیرات کلان اقتصادی بر طرح های مالیات بر ارزش افزوده نائل شده به نیجر
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
چکیده انگلیسی
Implementing a value added tax (VAT) system to simultaneously increase public revenues, increase economic efficiency and reduce inequalities is a significant challenge for developing countries. The question of the distributional impact of VAT design has received much attention in the literature. While VAT is a general equilibrium policy, its impact has been primarily considered in partial equilibrium contexts. However, the VAT is not only paid by final consumers in developing countries. VAT becomes a reporting burden for producers with exemptions and a financial burden if refunds of VAT credits are not timely. In this paper, we use a two-step modelling procedure -a computable general equilibrium (CGE), followed by a micro-simulation-to analyse the distributional and economic impact of various VAT designs for Niger. Our simulations show that while a flat rate is best for economic efficiency, a higher statutory VAT rate (at around five percentage points) with exemptions for staple foods, has the greatest potential for poverty reduction. When the two objectives are combined, a multiple rate is the best option if VAT credits are refunded. By using a disaggregated macro-micro framework, we illustrate the importance of capturing the specificities of VAT design to measure its distributional and economic impact.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Economic Modelling - Volume 57, September 2016, Pages 76-92
Journal: Economic Modelling - Volume 57, September 2016, Pages 76-92
نویسندگان
Céline de Quatrebarbes, Dorothée Boccanfuso, Luc Savard,