Publication:
A Poverty-Focused Evaluation of Commodity Tax Options

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dc.contributor.authorEssama-Nssah, B.
dc.date.accessioned2012-06-04T21:38:02Z
dc.date.available2012-06-04T21:38:02Z
dc.date.issued2007-06
dc.description.abstractThe difficulties faced by many developing countries in raising revenue from direct taxes have forced them to rely heavily on indirect taxes to finance development interventions. The purpose of this paper is to show how to identify socially desirable options for commodity taxation in the context of a poverty reduction strategy. Within the logic of social evaluation the author assesses tax options on the basis of value judgments underlying members of the additively separable class of poverty measures. The criterion hinges on both the pattern of consumption of each commodity and the price elasticity of the poverty measure used. An application of this methodology to data for Guinea shows that many components of food expenditure (particularly cereals, grains, and roots) would be good candidates for exemption from value-added tax. Even though expenditure on health and education is distributed in favor of the non-poor, their importance for human capital development argues for a program of targeted subsidies in a broader context of cost recovery.en
dc.identifierhttp://documents.worldbank.org/curated/en/2007/06/7694658/poverty-focused-evaluation-commodity-tax-options
dc.identifier.doi10.1596/1813-9450-4245
dc.identifier.urihttps://hdl.handle.net/10986/7071
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper; No. 4245
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectABSOLUTE VALUE
dc.subjectADMINISTRATIVE COSTS
dc.subjectAGGREGATE DEMAND
dc.subjectAGGREGATE POVERTY
dc.subjectBENCHMARK
dc.subjectBUDGET DEFICITS
dc.subjectCAPITAL ACCUMULATION
dc.subjectCOMPETITIVE MARKETS
dc.subjectCONSUMER PRICES
dc.subjectCUMULATIVE DISTRIBUTION
dc.subjectCUMULATIVE DISTRIBUTION FUNCTION
dc.subjectDEBT
dc.subjectDECOMPOSABLE POVERTY
dc.subjectDECOMPOSABLE POVERTY MEASURES
dc.subjectDENSITY FUNCTION
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPMENT INTERVENTIONS
dc.subjectDEVELOPMENT REPORT
dc.subjectDEVELOPMENT STRATEGIES
dc.subjectDISTRIBUTIONAL IMPACT
dc.subjectECONOMIC ACTIVITIES
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC INEQUALITY
dc.subjectECONOMIC POLICY
dc.subjectECONOMIC THEORY
dc.subjectECONOMICS
dc.subjectECONOMICS LETTERS
dc.subjectEMPIRICAL SECTION
dc.subjectEXPENDITURE CUTS
dc.subjectFISCAL POLICY
dc.subjectFIXED PRICES
dc.subjectFOOD COMMODITIES
dc.subjectFOOD EXPENDITURE
dc.subjectFOOD ITEMS
dc.subjectFOOD SUBSIDIES
dc.subjectGDP
dc.subjectGDP PER CAPITA
dc.subjectGROWTH ELASTICITY
dc.subjectHEADCOUNT POVERTY
dc.subjectHEADCOUNT RATIO
dc.subjectHEALTH EXPENDITURES
dc.subjectHOUSEHOLD LEVEL
dc.subjectHOUSEHOLD LEVEL DATA
dc.subjectHOUSEHOLD SURVEY
dc.subjectHUMAN CAPITAL
dc.subjectHUMAN DEVELOPMENT
dc.subjectIMPACT OF POLICIES
dc.subjectIMPROVING GOVERNANCE
dc.subjectINCOME
dc.subjectINCOME GROWTH
dc.subjectINCOME INEQUALITY
dc.subjectINCOME POVERTY
dc.subjectINCREASE POVERTY
dc.subjectINDICATOR OF POVERTY
dc.subjectINDIVIDUAL WELFARE
dc.subjectINEQUALITY
dc.subjectINTERNATIONAL COMMUNITY
dc.subjectINTERNATIONAL TRADE
dc.subjectLIVESTOCK PRODUCTS
dc.subjectLORENZ CURVE
dc.subjectMARGINAL BENEFITS
dc.subjectMARGINAL COST
dc.subjectMARGINAL TAX
dc.subjectMARGINAL UTILITY
dc.subjectMICROECONOMIC ANALYSIS
dc.subjectMONETARY POLICIES
dc.subjectOPTIMIZATION
dc.subjectPOLICY CHANGE
dc.subjectPOLICY OBJECTIVE
dc.subjectPOLICY OPTIONS
dc.subjectPOLICY RESEARCH
dc.subjectPOLICY RESEARCH WORKING PAPER
dc.subjectPOLICY RESPONSE
dc.subjectPOOR
dc.subjectPOOR POLICY
dc.subjectPOVERTY ALLEVIATION
dc.subjectPOVERTY ERADICATION
dc.subjectPOVERTY FOCUS
dc.subjectPOVERTY GAP
dc.subjectPOVERTY IMPACT
dc.subjectPOVERTY INCIDENCE
dc.subjectPOVERTY INCREASE
dc.subjectPOVERTY INDICATOR
dc.subjectPOVERTY INDICES
dc.subjectPOVERTY LINE
dc.subjectPOVERTY MEASURE
dc.subjectPOVERTY MEASURES
dc.subjectPOVERTY OUTCOMES
dc.subjectPOVERTY PROFILE
dc.subjectPOVERTY REDUCTION
dc.subjectPOVERTY REDUCTION STRATEGY
dc.subjectPOVERTY REDUCTION STRATEGY PAPER
dc.subjectPOVERTY STATUS
dc.subjectPRICE ELASTICITY
dc.subjectPRICE ELASTICITY OF DEMAND
dc.subjectPRO-POOR
dc.subjectPRO-POOR GROWTH
dc.subjectPRODUCTION EFFICIENCY
dc.subjectPROGRESS
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SPENDING
dc.subjectREAL INCOME
dc.subjectRECREATION
dc.subjectREDUCTION IN POVERTY
dc.subjectRESPECT
dc.subjectRURAL
dc.subjectRURAL PHENOMENON
dc.subjectRURAL POPULATION
dc.subjectSOCIAL IMPACT
dc.subjectSOCIAL POLICY
dc.subjectSOCIAL SUPPORT
dc.subjectSOCIAL WELFARE
dc.subjectSQUARED POVERTY GAP
dc.subjectSTATISTICAL ANALYSIS
dc.subjectTARGETING
dc.subjectTAXATION
dc.subjectTRADE LIBERALIZATION
dc.subjectTRANSPORTATION
dc.subjectURBAN CENTERS
dc.subjectUTILITY FUNCTION
dc.subjectUTILITY FUNCTIONS
dc.subjectVALUE ADDED
dc.subjectVALUE JUDGMENTS
dc.subjectVEGETABLES
dc.subjectVULNERABLE SEGMENTS
dc.subjectWEALTH
dc.subjectWELFARE IMPACT
dc.titleA Poverty-Focused Evaluation of Commodity Tax Optionsen
dspace.entity.typePublication
okr.crossref.titleA Poverty-Focused Evaluation Of Commodity Tax Options
okr.date.doiregistration2025-04-10T10:05:12.895408Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2007/06/7694658/poverty-focused-evaluation-commodity-tax-options
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticePoverty
okr.globalpracticeHealth, Nutrition, and Population
okr.guid425211468257934176
okr.identifier.doi10.1596/1813-9450-4245
okr.identifier.externaldocumentum000016406_20070607102142
okr.identifier.internaldocumentum7694658
okr.identifier.reportWPS4245
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/06/07/000016406_20070607102142/Rendered/PDF/wps4245.pdfen
okr.region.administrativeAfrica
okr.region.countryGuinea
okr.topicPoverty Reduction::Achieving Shared Growth
okr.topicEconomic Theory and Research
okr.topicHealth, Nutrition and Population::Population Policies
okr.topicPoverty Reduction::Rural Poverty Reduction
okr.topicMacroeconomics and Economic Growth
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
relation.isAuthorOfPublication1a351482-543d-53c1-9937-6b1df30573b3
relation.isAuthorOfPublication.latestForDiscovery1a351482-543d-53c1-9937-6b1df30573b3
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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