아프리카ㆍ중동
연구정보
[경제] Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses
아프리카ㆍ 중동 기타 국외연구자료 연구보고서 - WIDER 발간일 : 2021-02-10 등록일 : 2021-02-25 원문링크
This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland.
Using a static tax-benefit microsimulation model—TAZMOD—which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added taxes from 18 per cent to 17 per cent and 16 per cent are simulated.
The revenue losses and impact on poverty are estimated. The rules for direct taxes are then modified in order to identify ways in which the revenue loss caused by the lowering of the standard rate of value-added taxes can be recouped.
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