| Description |
1 online resource (38 pages) : illustrations |
| Series |
IMF working paper ; WP/03/232 |
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IMF working paper ; WP/03/232.
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| Contents |
Contents -- I. INTRODUCTION -- II. TAX INCIDENCE ANALYSIS OF THE VAT -- III. RESULTS -- IV. BENEFIT INCIDENCE OF SPENDING ON PRIMARY EDUCATION AND HEALTH -- V. NET EFFECTS ON THE POOR OF REPLACING THE SALES TAX WITH VAT -- VI. CONCLUSION -- REFERENCES |
| Summary |
This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional funds for poverty-reducing spending, including primary education. At the same time, there is significant scope for making education spending more pro-poor by increasing the access of low-income households to schools |
| Bibliography |
Includes bibliographical references (pages 35-38) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
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Print version record |
| Subject |
Taxation -- Social aspects -- Ethiopia
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Value-added tax -- Ethiopia
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Poverty -- Ethiopia
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Poverty
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Taxation -- Social aspects
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Value-added tax
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Ethiopia
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| Form |
Electronic book
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| Author |
Cho, Stanley Sang-Wook, author.
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International Monetary Fund. Research Department.
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| ISBN |
1283516705 |
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9781283516709 |
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9781451875584 |
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1451875584 |
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9781451920185 |
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1451920180 |
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