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 Tilburg University in its series Open Access publications from Tilburg University with number urn:nbn:nl:ui:12-152947.
Date of creation: 1987
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Publication status: Published in IMF Staff Papers (1987) v.34, p.333-373
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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.
- Ary Lars Bovenberg, 1986. "Indirect Taxation in Developing Countries: A General Equilibrium Approach," IMF Working Papers 86/1, International Monetary Fund.
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