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

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dc.contributor.authorMaskaeva, Asiya
dc.contributor.authorBochkaeva, Zanda
dc.contributor.authorMmasa, Joel
dc.contributor.authorMsafiri, Mgeni
dc.date.accessioned2021-05-12T12:08:07Z
dc.date.available2021-05-12T12:08:07Z
dc.date.issued2021
dc.descriptionAbstract. Full text article available at https://doi.org/10.1111/apce.12319en_US
dc.description.abstractThis 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.identifier.citationMaskaeva, 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.otherDOI: https://doi.org/10.1111/apce.12319
dc.identifier.urihttp://hdl.handle.net/20.500.12661/3052
dc.language.isoenen_US
dc.publisherWiley-Blackwellen_US
dc.subjectTaxen_US
dc.subjectIndirect taxen_US
dc.subjectIncomeen_US
dc.subjectIncome distributionen_US
dc.subjectPovertyen_US
dc.subjectTanzaniaen_US
dc.subjectPolicy reformsen_US
dc.subjectTax rateen_US
dc.titleThe impact of indirect tax on income distribution and poverty in Tanzaniaen_US
dc.typeArticleen_US
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