Indirect Taxation in Developing Countries: A General Equilibrium Approach
Indirect 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.
Year of publication: |
1987
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Authors: | Bovenberg, A. Lans |
Published in: |
IMF Staff Papers. - Palgrave Macmillan, ISSN 1020-7635. - Vol. 34.1987, 2, p. 333-373
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Publisher: |
Palgrave Macmillan |
Saved in:
Online Resource
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