Indirect Taxation in Developing Countries: A General Equilibrium Approach
AbstractIndirect 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 InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 86/1.
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Other versions of this item:
- A. Lans Bovenberg, 1987. "Indirect Taxation in Developing Countries: A General Equilibrium Approach," IMF Staff Papers, Palgrave Macmillan, vol. 34(2), pages 333-373, June.
- Bovenberg, A.L., 1987. "Indirect taxation in developing countries: A general equilibrium approach," Open Access publications from Tilburg University urn:nbn:nl:ui:12-152947, Tilburg University.
- NEP-ALL-2013-02-16 (All new papers)
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