Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania

dc.contributor.authorMaskaeva, Asiya
dc.contributor.authorBochkaeva, Zanda
dc.contributor.authorMmasa, Joel
dc.contributor.authorMsafiri, Mgeni
dc.contributor.authorIramba, Eric
dc.date.accessioned2020-03-24T11:15:00Z
dc.date.available2020-03-24T11:15:00Z
dc.date.issued2019
dc.descriptionFull Text Report. Also available at: https://www.econstor.eu/handle/10419/211246en_US
dc.description.abstractThis 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.citationMaskaeva, 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.otherhttps://doi.org/10.35188/UNU-WIDER/2019/650-0
dc.identifier.urihttp://hdl.handle.net/20.500.12661/2323
dc.language.isoenen_US
dc.publisherUnited Nations Universityen_US
dc.subjectIncome distributionen_US
dc.subjectPovertyen_US
dc.subjectTax-benefit reformsen_US
dc.subjectMicrosimulationen_US
dc.subjectIndirect taxen_US
dc.subjectPoverty alleviationen_US
dc.subjectIndirect taxen_US
dc.subjectTax policyen_US
dc.titleMicrosimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzaniaen_US
dc.typeWorking Paperen_US
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