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Indirect Taxation in Developing Countries: A General Equilibrium Approach

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  • A. Lans Bovenberg

    (International Monetary Fund)

Abstract

Indirect taxes are an important element in stabilization tax packages that aim to raise revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect taxation in middle-income developing countries. It uses data for Thailand as an illustration and examines the effects of these instruments on revenue, efficiency, equity, and international competitiveness. The paper shows that the interaction between taxes and the distortions caused by various policies can be important for revenue and efficiency. It also reveals significant backward shifting and a link between outward-looking supply-side tax policies and trade policies in industrial countries.

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Bibliographic Info

Article provided by Palgrave Macmillan in its journal Staff Papers - International Monetary Fund.

Volume (Year): 34 (1987)
Issue (Month): 2 (June)
Pages: 333-373

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Handle: RePEc:pal:imfstp:v:34:y:1987:i:2:p:333-373

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Cited by:
  1. Ben Lockwood & Michael Keen, 2007. "The Value-Added Tax," IMF Working Papers 07/183, International Monetary Fund.
  2. Ngee-Choon Chia & Wahba, Sadek & Whalley, John, 1992. "A general equilibrium based social policy model for Cote d'Ivoire," Policy Research Working Paper Series 925, The World Bank.
  3. Jorge Martinez-Vazquez, 2007. "Budget Policy and Income Distribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0707, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  4. Saadia Refaqat, 2005. "Redistributive Impact of GST Tax Reform: Pakistan, 1990-2001," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 44(4), pages 841-862.
  5. Craigwell, Roland C & Thomas, Chrystal, 2010. "Revisiting the effect of country size on taxation in developing countries," MPRA Paper 33470, University Library of Munich, Germany.
  6. Jorge Martinez-Vazquez, 2001. "The Impact of Budgets on the Poor: Tax and Benefit," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0110, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  7. Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
  8. Anwar Shah & John Whalley, 1990. "An Alternative View of Tax Incidence Analysis for Developing Countries," NBER Working Papers 3375, National Bureau of Economic Research, Inc.
  9. Gabriele Standardi & Francesco Bosello & Fabio Eboli, 2014. "A Sub-national CGE Model for Italy," Working Papers 2014.04, Fondazione Eni Enrico Mattei.
  10. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.

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