On The Poverty And Equity Implications Of A Rise In The Value Added Tax: A Microeconomic Simulation For Lebanon
AbstractThis paper examines the impact of a rise in the Value Added Tax (VAT) on poverty and inequality in Lebanon. The paper develops an empirical model based on consumer demand theory and uses only household survey data on expenditures and spatial price indexes. The simulation results, using own and cross price demand elasticities estimated with an Almost Ideal Demand System, show that the proposed VAT rate increases will have a non-negligible impact on poverty and inequality in Lebanon, despite current VAT exemptions.
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Bibliographic InfoArticle provided by World Scientific Publishing Co. Pte. Ltd. in its journal Middle East Development Journal.
Volume (Year): 02 (2010)
Issue (Month): 01 ()
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Web page: http://www.worldscinet.com/medj/medj.shtml
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