Journal Article

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

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collection.link.125
https://openknowledge.worldbank.org/handle/10986/4401
collection.name.125
C. Journal articles published externally
dc.contributor.author
Feltenstein, Andrew
dc.contributor.author
Mejia, Carolina
dc.contributor.author
Newhouse, David
dc.contributor.author
Sedrakyan, Gohar
dc.date.accessioned
2018-01-11T19:38:36Z
dc.date.available
2018-01-11T19:38:36Z
dc.date.issued
2017-10
dc.date.lastModified
2018-02-08T21:42:36Z
dc.description.abstract
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.
en
dc.identifier.citation
Journal of Asian Economics
dc.identifier.issn
1049-0078
dc.identifier.uri
http://hdl.handle.net/10986/29147
dc.publisher
Elsevier
dc.rights
CC BY-NC-ND 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by-nc-nd/3.0/igo
dc.subject
COMPUTABLE GENERAL EQUILIBRIUM
dc.subject
POVERTY ALLEVIATION
dc.subject
TAX EVASION
dc.subject
SHARED PROSPERITY
dc.subject
TAX REFORM
dc.subject
INEQUALITY
dc.subject
CGE MODEL
dc.subject
HOUSEHOLD SURVEYS
dc.subject
MICRO SIMULATION MODEL
dc.title
The Poverty Implications of Alternative Tax Reforms
en
dc.title.subtitle
Results from a Numerical Application to Pakistan
en
dc.type
Journal Article
en
okr.associatedcontent
http://www.sciencedirect.com/science/article/pii/S1049007816302214 Journal website (version of record)
en
okr.associatedcontent
https://openknowledge.worldbank.org/handle/10986/27971 Working paper version (pre-print)
en
okr.date.disclosure
2019-07-08
okr.doctype
Publications & Research :: Journal Article
okr.doctype
Publications & Research
okr.externalcontent
External Content
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1016/j.asieco.2017.06.004
okr.identifier.report
123190
okr.journal.nbpages
12-31
okr.language.supported
en
okr.peerreview
Academic Peer Review
okr.topic
Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic
Poverty Reduction :: Achieving Shared Growth
okr.topic
Poverty Reduction :: Inequality
okr.topic
Poverty Reduction :: Poverty Reduction Strategies
okr.unit
Poverty and Equity Global Practice
okr.volume
52

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