| dc.creator |
Maskaeva, Asiya |
|
| dc.creator |
Bochkaeva, Zanda |
|
| dc.creator |
Mmasa, Joel |
|
| dc.creator |
Msafiri, Mgeni |
|
| dc.creator |
Iramba, Eric |
|
| dc.date |
2020-03-24T11:15:00Z |
|
| dc.date |
2020-03-24T11:15:00Z |
|
| dc.date |
2019 |
|
| dc.date.accessioned |
2021-03-27T10:46:14Z |
|
| dc.date.available |
2021-03-27T10:46:14Z |
|
| dc.identifier |
Maskaeva, A., Bochkaeva, Z., Mmasa, J., Msafiri, M., & Iramba, E. (2019). Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania: An application of TAZMOD (No. 2019/16). WIDER Working Paper. |
|
| dc.identifier |
https://doi.org/10.35188/UNU-WIDER/2019/650-0 |
|
| dc.identifier |
http://hdl.handle.net/20.500.12661/2323 |
|
| dc.identifier.uri |
http://hdl.handle.net/20.500.12661/2323 |
|
| dc.description |
Full Text Report. Also available at: https://www.econstor.eu/handle/10419/211246 |
|
| dc.description |
This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on alcoholic beverages and tobacco products, and changes to employers’ and employees’ contributions to the National Health Insurance Fund. The results of the first reform find a positive effect on government tax revenue and a neutral effect on income distribution and poverty. The results of the second reform find a positive effect on household income distribution and consumption. The findings show that, despite increasing unequal income distribution, poverty indicators fell. |
|
| dc.language |
en |
|
| dc.publisher |
United Nations University |
|
| dc.subject |
Income distribution |
|
| dc.subject |
Poverty |
|
| dc.subject |
Tax-benefit reforms |
|
| dc.subject |
Microsimulation |
|
| dc.subject |
Indirect tax |
|
| dc.subject |
Poverty alleviation |
|
| dc.subject |
Indirect tax |
|
| dc.subject |
Tax policy |
|
| dc.title |
Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania |
|
| dc.type |
Working Paper |
|