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A VAT Revenue Simulation Model for Tax Reform in Developing Countries

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  • Jenkins, Glenn P.
  • Kuo, Chun-Yan

Abstract

In this paper, a methodology is developed to construct a revenue estimation model for a value added tax system in countries which, at present, have an indirect tax system containing sales, excise taxes, and tariffs.

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Bibliographic Info

Article provided by Elsevier in its journal World Development.

Volume (Year): 28 (2000)
Issue (Month): 4 (April)
Pages: 763-774

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Handle: RePEc:eee:wdevel:v:28:y:2000:i:4:p:763-774

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  1. Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
  2. Aguirre, Carlos A. & Shome, Parthasarathi, 1988. "The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base," National Tax Journal, National Tax Association, vol. 41(4), pages 543-54, December.
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Cited by:
  1. Pierre-Pascal Gendron, 2005. "Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective," International Tax Program Papers 0514, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  2. Davies, James B., 2004. "Microsimulation, CGE and Macro Modelling for Transition and Developing Economies," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  3. James B Davies, 2009. "Combining microsimulation with CGE and macro modelling for distributional analysis in developing and transition countries," International Journal of Microsimulation, Interational Microsimulation Association, vol. 2(1), pages 49-56.
  4. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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