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

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 model...

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Main Authors: Feltenstein, Andrew, Mejia-Mantilla, Carolina, Newhouse, David, Sedrakyan, Gohar
Format: Working Paper
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
Online Access:http://documents.worldbank.org/curated/en/667611502717246610/The-poverty-implications-of-alternative-tax-reforms-results-from-a-numerical-application-to-Pakistan
http://hdl.handle.net/10986/27971
id okr-10986-27971
recordtype oai_dc
spelling okr-10986-279712021-06-08T14:42:48Z The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan Feltenstein, Andrew Mejia-Mantilla, Carolina Newhouse, David Sedrakyan, Gohar TAXATION POVERTY DISTRIBUTIONAL EFFECTS CGE MODELS TAX REFORM 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 model that incorporates endogenous tax evasion. The simulations link the computational general equilibrium model to household survey data that are 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. 2017-08-24T21:30:30Z 2017-08-24T21:30:30Z 2017-08 Working Paper http://documents.worldbank.org/curated/en/667611502717246610/The-poverty-implications-of-alternative-tax-reforms-results-from-a-numerical-application-to-Pakistan http://hdl.handle.net/10986/27971 English en_US Policy Research Working Paper;No. 8164 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper South Asia Pakistan
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic TAXATION
POVERTY
DISTRIBUTIONAL EFFECTS
CGE MODELS
TAX REFORM
spellingShingle TAXATION
POVERTY
DISTRIBUTIONAL EFFECTS
CGE MODELS
TAX REFORM
Feltenstein, Andrew
Mejia-Mantilla, Carolina
Newhouse, David
Sedrakyan, Gohar
The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
geographic_facet South Asia
Pakistan
relation Policy Research Working Paper;No. 8164
description 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 model that incorporates endogenous tax evasion. The simulations link the computational general equilibrium model to household survey data that are 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.
format Working Paper
author Feltenstein, Andrew
Mejia-Mantilla, Carolina
Newhouse, David
Sedrakyan, Gohar
author_facet Feltenstein, Andrew
Mejia-Mantilla, Carolina
Newhouse, David
Sedrakyan, Gohar
author_sort Feltenstein, Andrew
title The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
title_short The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
title_full The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
title_fullStr The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
title_full_unstemmed The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
title_sort poverty implications of alternative tax reforms : results from a numerical application to pakistan
publisher World Bank, Washington, DC
publishDate 2017
url http://documents.worldbank.org/curated/en/667611502717246610/The-poverty-implications-of-alternative-tax-reforms-results-from-a-numerical-application-to-Pakistan
http://hdl.handle.net/10986/27971
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