Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know
The past two decades have witnessed widespread reforms of tax structures in developing countries. This article reviews available evidence on the effects of various taxes, and hence of tax structure reform, on distribution and the poor. Taxes on exports and goods consumed especially by the poor (e.g. kerosene) are the most consistently found to be regressive, whereas taxes on 'luxury' items such as cars, beverages and alcohol are the most likely to be progressive. Sales taxes are slightly more progressive, or less regressive, than taxes on imports. The reforms implemented are therefore unlikely to have worsened the effects of the tax structure on the poor. Copyright Overseas Development Institute, 2005.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 23 (2005)
Issue (Month): 2 (03)
|Contact details of provider:|| Postal: |
Phone: +44 (0)20 7922 0300
Fax: +44 (0)20 7922 0399
Web page: http://www.blackwellpublishing.com/journal.asp?ref=0950-6764Email:
More information through EDIRC
|Order Information:||Web: http://www.blackwellpublishing.com/subs.asp?ref=0950-6764|
When requesting a correction, please mention this item's handle: RePEc:bla:devpol:v:23:y:2005:i:2:p:131-144. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing)or (Christopher F. Baum)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.