The Poverty Implications of Alternative Tax Reforms [electronic resource] : Results from a Numerical Application to Pakistan / Andrew Feltenstein.
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TextPublication details: Washington, D.C. : The World Bank, 2017Description: 1 online resource (49 p.)Subject(s): CGE Models | Computable General Equilibrium Models | Distributional Effects | Tax Incidence | Tax Reform | TaxationAdditional physical formats: Feltenstein, Andrew: The Poverty Implications of Alternative Tax Reforms: Results from a Numerical Application to PakistanOnline resources: Click here to access online Abstract: This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium model that incorporates endogenous tax evasion. The simulations link the computational general equilibrium model to household survey data that are incorporated in a micro simulation model. The combined models suggest that equal yield increases in sales and corporate tax rates differ mildly in their impacts on consumption and poverty. Endogenously modeled tax evasion plays an important role in the results.
This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium model that incorporates endogenous tax evasion. The simulations link the computational general equilibrium model to household survey data that are incorporated in a micro simulation model. The combined models suggest that equal yield increases in sales and corporate tax rates differ mildly in their impacts on consumption and poverty. Endogenously modeled tax evasion plays an important role in the results.
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