The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan

Feltenstein, Andrew ; Mejia, Carolina ; Newhouse, David ; Sedrakyan, Gohar

Elsevier

关键词: COMPUTABLE GENERAL EQUILIBRIUM;    POVERTY ALLEVIATION;    TAX EVASION;    SHARED PROSPERITY;    TAX REFORM;   

DOI  :  10.1016/j.asieco.2017.06.004
RP-ID  :  123190

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

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 (CGE) model that incorporates endogenous tax evasion. The simulations link the CGE model to household survey data that is 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.