연구보고서World Bank Policy Research Working Paper 8164
(The) poverty implications of alternative tax reforms: results from a numerical application to Pakistan
- 청구기호
- WPS 8164
- 발행사항
- Washington, D.C. : World Bank, 2017
- 형태사항
- 49 p. :. PDF file ;. 856 KB
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소장정보
위치 | 등록번호 | 청구기호 / 출력 | 상태 | 반납예정일 |
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이용 가능 (1) | ||||
E0002752 | 대출가능 | - |
이용 가능 (1)
- 등록번호
- E0002752
- 상태/반납예정일
- 대출가능
- -
- 위치/청구기호(출력)
책 소개
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 model that incorporates endogenous tax evasion. The simulations link the computational general equilibrium model to household survey data that are 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.