Microsimulation analysis of indirect tax benefits on poverty reduction in Tanzania

Amani, Kibonde B

dc.creator	Amani, Kibonde B
dc.date	2019-11-26T12:59:48Z
dc.date	2019-11-26T12:59:48Z
dc.date	2019-10
dc.date.accessioned	2022-10-20T14:40:04Z
dc.date.available	2022-10-20T14:40:04Z
dc.identifier	Kibonde, Amani, B. (2019). Microsimulation analysis of indirect tax benefits on poverty reduction in Tanzania (Dissertation). The University of Dodoma, Dodoma.
dc.identifier	http://hdl.handle.net/20.500.12661/1834
dc.identifier.uri	http://hdl.handle.net/20.500.12661/1834
dc.description	Dissertation (MA Economics)
dc.description	This paper analyzes the impact on income distribution and inequality in Tanzania from the changes to indirect tax policies using the standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and the VAT rate of alcoholic drink and tobacco products as well as changes to the National Health Insurance Fund employers and employees ' contributions. The first reform results have a positive impact on government tax revenue and a negative effect on distribution of income and poverty. The second reform results will have a positive impact on the consumption and income distribution of household. The results show that, despite an little increased on income distribution, poverty indicators have fallen.
dc.language	en
dc.publisher	The University of Dodoma
dc.subject	Micro simulation
dc.subject	VAT
dc.subject	Indirect tax
dc.subject	Poverty reduction
dc.subject	Tax benefits
dc.subject	Tanzania
dc.subject	Tax policies
dc.subject	Insurance Fund
dc.subject	Health insurance
dc.subject	Tobacco products
dc.subject	Alcoholic drink
dc.subject	Tax revenue
dc.subject	Income distribution
dc.subject	Tax reforms
dc.subject	Value Added Tax
dc.title	Microsimulation analysis of indirect tax benefits on poverty reduction in Tanzania
dc.type	Dissertation