Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania
dc.contributor.author | Maskaeva, Asiya | |
dc.contributor.author | Bochkaeva, Zanda | |
dc.contributor.author | Mmasa, Joel | |
dc.contributor.author | Msafiri, Mgeni | |
dc.contributor.author | Iramba, Eric | |
dc.date.accessioned | 2020-03-24T11:15:00Z | |
dc.date.available | 2020-03-24T11:15:00Z | |
dc.date.issued | 2019 | |
dc.description | Full Text Report. Also available at: https://www.econstor.eu/handle/10419/211246 | en_US |
dc.description.abstract | This paper analyses the impacts of indirect tax 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.identifier.citation | Maskaeva, A., Bochkaeva, Z., Mmasa, J., Msafiri, M., & Iramba, E. (2019). Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania: An application of TAZMOD (No. 2019/16). WIDER Working Paper. | en_US |
dc.identifier.other | https://doi.org/10.35188/UNU-WIDER/2019/650-0 | |
dc.identifier.uri | http://hdl.handle.net/20.500.12661/2323 | |
dc.language.iso | en | en_US |
dc.publisher | United Nations University | en_US |
dc.subject | Income distribution | en_US |
dc.subject | Poverty | en_US |
dc.subject | Tax-benefit reforms | en_US |
dc.subject | Microsimulation | en_US |
dc.subject | Indirect tax | en_US |
dc.subject | Poverty alleviation | en_US |
dc.subject | Indirect tax | en_US |
dc.subject | Tax policy | en_US |
dc.title | Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania | en_US |
dc.type | Working Paper | en_US |