The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium (CGE) model that incorporates endogenous tax evasion. The simulations link the CGE model to household survey data that is incorporated in a micro simulation model. The combined models suggest that equal yield increases in sales and corporate tax rates differ mildly in their impacts on consumption and poverty. Endogenously modeled tax evasion plays an important role in the results.
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Elsevier
2017-10
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| Subjects: | COMPUTABLE GENERAL EQUILIBRIUM, POVERTY ALLEVIATION, TAX EVASION, SHARED PROSPERITY, TAX REFORM, INEQUALITY, CGE MODEL, HOUSEHOLD SURVEYS, MICRO SIMULATION MODEL, |
| Online Access: | http://hdl.handle.net/10986/29147 |
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dig-okr-10986291472021-05-25T10:54:42Z The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan Feltenstein, Andrew Mejia, Carolina Newhouse, David Sedrakyan, Gohar COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium (CGE) model that incorporates endogenous tax evasion. The simulations link the CGE model to household survey data that is incorporated in a micro simulation model. The combined models suggest that equal yield increases in sales and corporate tax rates differ mildly in their impacts on consumption and poverty. Endogenously modeled tax evasion plays an important role in the results. 2018-01-11T19:38:36Z 2018-01-11T19:38:36Z 2017-10 Journal Article Journal of Asian Economics 1049-0078 http://hdl.handle.net/10986/29147 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Elsevier Publications & Research :: Journal Article Publications & Research |
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America del Norte |
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Biblioteca del Banco Mundial |
| topic |
COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL |
| spellingShingle |
COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL Feltenstein, Andrew Mejia, Carolina Newhouse, David Sedrakyan, Gohar The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan |
| description |
This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium (CGE) model that incorporates endogenous tax evasion. The simulations link the CGE model to household survey data that is incorporated in a micro simulation model. The combined models suggest that equal yield increases in sales and corporate tax rates differ mildly in their impacts on consumption and poverty. Endogenously modeled tax evasion plays an important role in the results. |
| format |
Journal Article |
| topic_facet |
COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL |
| author |
Feltenstein, Andrew Mejia, Carolina Newhouse, David Sedrakyan, Gohar |
| author_facet |
Feltenstein, Andrew Mejia, Carolina Newhouse, David Sedrakyan, Gohar |
| author_sort |
Feltenstein, Andrew |
| title |
The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan |
| title_short |
The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan |
| title_full |
The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan |
| title_fullStr |
The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan |
| title_full_unstemmed |
The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan |
| title_sort |
poverty implications of alternative tax reforms : results from a numerical application to pakistan |
| publisher |
Elsevier |
| publishDate |
2017-10 |
| url |
http://hdl.handle.net/10986/29147 |
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