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A VAT Revenue Simulation Model for Tax Reform in Developing Countries


  • Jenkins, Glenn P.
  • Kuo, Chun-Yan


In this paper, a methodology is developed to construct a revenue estimation model for a value added tax system in countries which, at present, have an indirect tax system containing sales, excise taxes, and tariffs.
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Suggested Citation

  • Jenkins, Glenn P. & Kuo, Chun-Yan, 2000. "A VAT Revenue Simulation Model for Tax Reform in Developing Countries," World Development, Elsevier, vol. 28(4), pages 763-774, April.
  • Handle: RePEc:eee:wdevel:v:28:y:2000:i:4:p:763-774

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    References listed on IDEAS

    1. Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
    2. Aguirre, Carlos A. & Shome, Parthasarathi, 1988. "The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base," National Tax Journal, National Tax Association, vol. 41(4), pages 543-54, December.
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    Cited by:

    1. repec:eee:chieco:v:46:y:2017:i:s:p:s17-s34 is not listed on IDEAS
    2. Hiroyuki Takeshima, 2017. "Overview of the Evolution of Agricultural Mechanization in Nepal: A Focus on Tractors and Combine Harvesters," Working Papers id:11906, eSocialSciences.
    3. Pierre-Pascal Gendron, 2005. "Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective," International Tax Program Papers 0514, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    4. Chun-Yan Kuo & Sener Salci & Glenn P. Jenkins, 2015. "Measuring the Foreign Exchange Premium and the Premium for Non-Tradable Outlays for 20 Countries in Africa," South African Journal of Economics, Economic Society of South Africa, vol. 83(2), pages 269-285, June.
    5. Davies, James B., 2004. "Microsimulation, CGE and Macro Modelling for Transition and Developing Economies," WIDER Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
    6. James B Davies, 2009. "Combining microsimulation with CGE and macro modelling for distributional analysis in developing and transition countries," International Journal of Microsimulation, International Microsimulation Association, vol. 2(1), pages 49-56.
    7. repec:wsi:serxxx:v:59:y:2014:i:02:n:s021759081450009x is not listed on IDEAS
    8. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    More about this item

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O2 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy


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