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 (CGE) model that incorporates endogenous tax evasion. The...

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Main Authors:	Feltenstein, Andrew, Mejia, Carolina, Newhouse, David, Sedrakyan, Gohar
Format:	Journal Article
Published:	Elsevier 2018
Subjects:	COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL
Online Access:	http://hdl.handle.net/10986/29147

id	okr-10986-29147
recordtype	oai_dc
spelling	okr-10986-291472021-05-25T10:54:42Z The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan Feltenstein, Andrew Mejia, Carolina Newhouse, David Sedrakyan, Gohar COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL 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. 2018-01-11T19:38:36Z 2018-01-11T19:38:36Z 2017-10 Journal Article Journal of Asian Economics 1049-0078 http://hdl.handle.net/10986/29147 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Elsevier Publications & Research :: Journal Article Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
topic	COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL
spellingShingle	COMPUTABLE GENERAL EQUILIBRIUM POVERTY ALLEVIATION TAX EVASION SHARED PROSPERITY TAX REFORM INEQUALITY CGE MODEL HOUSEHOLD SURVEYS MICRO SIMULATION MODEL Feltenstein, Andrew Mejia, Carolina Newhouse, David Sedrakyan, Gohar The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
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 (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.
format	Journal Article
author	Feltenstein, Andrew Mejia, Carolina Newhouse, David Sedrakyan, Gohar
author_facet	Feltenstein, Andrew Mejia, 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	Elsevier
publishDate	2018
url	http://hdl.handle.net/10986/29147
_version_	1764468612495572992

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

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