A VAT revenue simulation model for tax reform in developing countries

被引：22

作者：

Jenkins, GP ^{[1
]}

Kuo, CY

机构：

[1] Harvard Inst Int Dev, Cambridge, MA USA

[2] Int Inst Adv Studies, Cambridge, MA USA

来源：

WORLD DEVELOPMENT | 2000年 / 28卷 / 04期

关键词：

VAT; reform; revenue; model; Asia; Nepal;

D O I：

10.1016/S0305-750X(99)00144-8

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

In this paper, we develop a model to simulate policies and revenues for a value-added taxes (VAT) system in countries that have an indirect tax system containing sales, excise taxes, and tariffs. An application of the model is carried out for Nepal, which has recently introduced the VAT to replace its sales tax system and rationalize its excise and tariff systems. The study shows that, in a developing country, tax policies that might seem very realistic and politically noncontroversial are likely to yield a very narrow tax base. IF a government of a developing country wants to rely more on the VAT over time, it must move aggressively to broaden the base and enhance compliance. (C) 2000 Elsevier Science Ltd. All rights reserved.

引用

页码：763 / 774

页数：12