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Social Impact of a Tax Reform
Stanley Sang-Wook ChoMs.Sònia Muñoz
其他書名
The Case of Ethiopia
出版International Monetary Fund, 2003-11-01
主題Business & Economics / Taxation / GeneralBusiness & Economics / Public Finance
ISBN14518755849781451875584
URLhttp://books.google.com.hk/books?id=H4YYEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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.