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Indirect Taxation in Developing Countries

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  • Ary Lars Bovenberg

Abstract

Indirect taxes are an important element in stabilization tax packages that aim at raising 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 on revenue, efficiency, equity, and international competitiveness. The paper shows that the interaction between taxes and 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

Paper provided by International Monetary Fund in its series IMF Working Papers with number 86/1.

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Length: 44
Date of creation: 01 Sep 1986
Date of revision:
Handle: RePEc:imf:imfwpa:86/1

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Keywords: Taxation; Developing countries; Indirect taxation; Value added tax; Consumption taxes; Import tariffs; Export taxes; Economic models; trade taxes; intermediate goods; export tax; tax instruments; international trade; domestic taxes; intermediate inputs; domestic production; domestic demand; indirect taxes; indirect tax; trade taxation; domestic consumption; import tariff; income effect; domestic goods; domestic tax; tax structure; investment goods; equilibrium model; domestic investment; import taxes; excise taxes; agricultural exports; domestic industries; trade policies; partial equilibrium; elasticity of substitution; income elasticities; tax instrument; tax component; product differentiation; income distribution; effects of taxation; perfect competition; export sectors; lump-sum tax; agricultural commodities; tax expenditures; corporate taxes; tax change; world economy; effective tax rates; world price; protectionist policies; export share; import demand; domestic taxation; trade barriers; country of origin; income taxes; implicit export taxes; tax distortions; taxes on domestic; import penetration; export industries; effects of taxes; distortionary policies; domestic producers; imported intermediates; total tax revenue; change in tax revenue; tax raises; higher tax rates; world prices; aggregate demand; tax measures; taxes on international trade; domestic economy; income losses; commodity prices; terms of trade; process of development; export taxation; dynamic effects; consumption tax; import side; taxes on capital; tax changes; tax shifting; trade sector; vat net; tax incidence; sales taxation; constant elasticity of substitution; import-competing sectors; fiscal revenue; change in tax policy; imported intermediate; export supply; trade flows; balance of payments; export sector; value-added tax;

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