The impact of indirect tax on income distribution and poverty in Tanzania

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dc.contributor.author Maskaeva, Asiya
dc.contributor.author Bochkaeva, Zanda
dc.contributor.author Mmasa, Joel
dc.contributor.author Msafiri, Mgeni
dc.date.accessioned 2021-05-12T12:08:07Z
dc.date.available 2021-05-12T12:08:07Z
dc.date.issued 2021
dc.identifier.citation Maskaeva, A., Bochkaeva, Z., Mmasa, J., & Msafiri, M. (2021). The impact of indirect tax on income distribution and poverty in Tanzania. Annals of Public and Cooperative Economics, 92(1). en_US
dc.identifier.other DOI: https://doi.org/10.1111/apce.12319
dc.identifier.uri http://hdl.handle.net/20.500.12661/3052
dc.description Abstract. Full text article available at https://doi.org/10.1111/apce.12319 en_US
dc.description.abstract This paper analyzes the impacts of indirect tax benefits policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value‐added tax rates on alcoholic beverages and tobacco products, and changes to employers’ and employees’ contributions to the National Health Insurance Fund. The results of the first reform find a positive effect on government tax revenue and a neutral effect on income distribution and poverty. The results of the second reform find a positive effect on household income distribution and consumption. The findings show that, despite increasing unequal income distribution, poverty indicators fell. en_US
dc.language.iso en en_US
dc.publisher Wiley-Blackwell en_US
dc.subject Tax en_US
dc.subject Indirect tax en_US
dc.subject Income en_US
dc.subject Income distribution en_US
dc.subject Poverty en_US
dc.subject Tanzania en_US
dc.subject Policy reforms en_US
dc.subject Tax rate en_US
dc.title The impact of indirect tax on income distribution and poverty in Tanzania en_US
dc.type Article en_US


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