The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
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...
| Main Authors: | , , , |
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| Format: | Working Paper |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2017
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/667611502717246610/The-poverty-implications-of-alternative-tax-reforms-results-from-a-numerical-application-to-Pakistan http://hdl.handle.net/10986/27971 |
| Summary: | 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. |
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