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Tax Reform and Shadow Prices for Pakistan

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  • Ahmad, Ehtisham
  • Stern, Nicholas

Abstract

The assumption, which is common in tax analysis, that producer prices are undistorted may not be appropriate, particularly for developing countries. Where shadow prices (social opportunity costs) and market prices differ, one must replace "revenue" in the "social marginal cost of revenue" (a concept developed in their earlier work) by the shadow cost of output or, equivalently, by the shadow revenue. Rankings of goods by the social marginal cost of shadow revenue for Pakistan (using data from the mid-1970s) are presented and shown to depend sensitively on the difference between market and shadow prices as well as on distributional value judgements. Copyright 1990 by Royal Economic Society.

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Bibliographic Info

Article provided by Oxford University Press in its journal Oxford Economic Papers.

Volume (Year): 42 (1990)
Issue (Month): 1 (January)
Pages: 135-59

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Handle: RePEc:oup:oxecpp:v:42:y:1990:i:1:p:135-59

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Cited by:
  1. Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank.
  2. Vásquez Cordano, Arturo L. & Balistreri, Edward J., 2010. "The marginal cost of public funds of mineral and energy taxes in Peru," Resources Policy, Elsevier, vol. 35(4), pages 257-264, December.
  3. James E. Anderson, 1997. "Revenue Neutral Trade Reform with Many Households, Quotas and Tariffs," NBER Working Papers 6181, National Bureau of Economic Research, Inc.
  4. Ahmad, Ehtisham & Ludlow, Stephen, 1989. "The distributional consequences of a tax reform on a VAT for Pakistan," Policy Research Working Paper Series 238, The World Bank.
  5. Anderson, James E, 2002. "Trade Reform Diagnostics with Many Households, Quotas, and Tariffs," Review of International Economics, Wiley Blackwell, vol. 10(2), pages 215-36, May.
  6. Can Erbil, 2004. "Trade Taxes Are Expensive," International Trade 0409002, EconWPA.

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