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A poverty-focused evaluation of commodity tax options
Authors
Ahmad
Besley
+35 more
Bibi
Coady
Coady
Creedy
Deaton
Diamond
Diamond
Dixit
Dixit
Drèze
Emran
Essama-Nssah
Essama-Nssah
Foster
Jenkins
Kakwani
Keen
Lindblom
Newbery
Republic of Guinea
Sen
Sen
Sen
Setym International
Slemrod
Slemrod
Son
Son
Varian
World Bank
World Bank
World Bank
World Bank
Yitzhaki
Yitzhaki
Publication date
1 January 2007
Publisher
Doi
Cite
Abstract
The difficulties faced by many developing countries in raising revenue from direct taxes have forced them to rely heavily on indirect taxes to finance development interventions. The purpose of this paper is to illustrate how to identify socially desirable options for commodity taxation in the context of a poverty reduction strategy. Within the logic of social evaluation we assess tax options on the basis of value judgments underlying members of the additively separable class of poverty measures. The criterion hinges on both the pattern of consumption of each commodity and the price elasticity of the poverty measure used. An application of this methodology to data for Guinea shows that many components of food expenditure (particularly cereals, grains and roots) would be good candidates for exemption from VAT. Even though expenditure on health and education is distributed in favour of the non-poor, their importance for human capital development argues for a program of targeted subsidies in a broader context of cost recovery. Copyright © 2007 John Wiley & Sons, Ltd.
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Last time updated on 06/07/2012
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