IDEAS home Printed from https://ideas.repec.org/a/eee/wdevel/v33y2005i7p1183-1200.html
   My bibliography  Save this article

Assessing Indirect Tax Reform in a Tourism-Dependent Developing Country

Author

Listed:
  • Gooroochurn, Nishaal
  • Milner, Chris

Abstract

No abstract is available for this item.

Suggested Citation

  • Gooroochurn, Nishaal & Milner, Chris, 2005. "Assessing Indirect Tax Reform in a Tourism-Dependent Developing Country," World Development, Elsevier, vol. 33(7), pages 1183-1200, July.
  • Handle: RePEc:eee:wdevel:v:33:y:2005:i:7:p:1183-1200
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0305-750X(05)00073-2
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638, September.
    2. Milner, Chris & Wright, Peter, 1998. "Modelling Labour Market Adjustment to Trade Liberalisation in an Industrialising Economy," Economic Journal, Royal Economic Society, vol. 108(447), pages 509-528, March.
    3. Hazari, Bharat R. & A-Ng, 1993. "An analysis of tourists' consumption of non-traded goods and services on the welfare of the domestic consumers," International Review of Economics & Finance, Elsevier, vol. 2(1), pages 43-58.
    4. Feltenstein, Andrew, 1986. "An intertemporal general equilibrium analysis of financial crowding out : A policy model and an application to Australia," Journal of Public Economics, Elsevier, vol. 31(1), pages 79-104, October.
    5. Fullerton, Don, 1991. "Reconciling Recent Estimates of the Marginal Welfare Cost of Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 302-308, March.
    6. Robinson, Sherman & Yunez-Naude, Antonio & Hinojosa-Ojeda, Raul & Lewis, Jeffrey D. & Devarajan, Shantayanan, 1999. "From stylized to applied models:: Building multisector CGE models for policy analysis," The North American Journal of Economics and Finance, Elsevier, vol. 10(1), pages 5-38.
    7. King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
    8. M. Thea Sinclair, 1998. "Tourism and economic development: A survey," Journal of Development Studies, Taylor & Francis Journals, vol. 34(5), pages 1-51.
    9. Mieszkowski, Peter, 1969. "Tax Incidence Theory: The Effects of Taxes on the Distribution of Income," Journal of Economic Literature, American Economic Association, vol. 7(4), pages 1103-1124, December.
    10. Taylor, Lance & Lysy, Frank J., 1979. "Vanishing income redistributions : Keynesian clues about model surprises in the short run," Journal of Development Economics, Elsevier, vol. 6(1), pages 11-29, February.
    11. Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
    12. Dieke, Peter U. C., 1993. "Tourism in the gambia: some issues in development policy," World Development, Elsevier, vol. 21(2), pages 277-289, February.
    13. Feldstein, Martin S, 1972. "Distributional Equity and the Optimal Structure of Public Prices," American Economic Review, American Economic Association, vol. 62(1), pages 32-36, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sheng, Li, 2011. "Taxing tourism and subsidizing non-tourism: A welfare-enhancing solution to “Dutch disease”?," Tourism Management, Elsevier, vol. 32(5), pages 1223-1228.
    2. Mara Manente & Michele Zanette, 2010. "Macroeconomic Effects Of A Vat Reduction In The Italian Hotels & Restaurants Industry," Economic Systems Research, Taylor & Francis Journals, vol. 22(4), pages 407-425.
    3. Liang, Qiao-Mei & Fan, Ying & Wei, Yi-Ming, 2007. "Carbon taxation policy in China: How to protect energy- and trade-intensive sectors?," Journal of Policy Modeling, Elsevier, vol. 29(2), pages 311-333.
    4. Canh, Nguyen Phuc & Thanh, Su Dinh, 2020. "Domestic tourism spending and economic vulnerability," Annals of Tourism Research, Elsevier, vol. 85(C).
    5. Majid FESHARI & Ali AKBAR TAGHIPOUR & Mojtaba VALIBEIGI, 2016. "Tourism Demand And Tax Relationship In Islamic Regions," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(3), pages 99-106, December.
    6. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.
    7. Tien Duc Pham & Son Nghiem & Larry Dwyer, 2018. "The economic impacts of a changing visa fee for Chinese tourists to Australia," Tourism Economics, , vol. 24(1), pages 109-126, February.
    8. Asma BEN OTHMEN, 2014. "De la mise à contribution des bénéficiaires au financement de la préservation des espaces naturels : tarification de l’accès ou augmentation de taxe?," Cahiers du GREThA (2007-2019) 2014-10, Groupe de Recherche en Economie Théorique et Appliquée (GREThA).
    9. Ponjan, Pathomdanai & Thirawat, Nipawan, 2016. "Impacts of Thailand’s tourism tax cut: A CGE analysis," Annals of Tourism Research, Elsevier, vol. 61(C), pages 45-62.
    10. Langarita, Raquel & Duarte, Rosa & Hewings, Geoffrey & Sánchez-Chóliz, Julio, 2019. "Testing European goals for the Spanish electricity system using a disaggregated CGE model," Energy, Elsevier, vol. 179(C), pages 1288-1301.
    11. Nishaal Gooroochurn, 2009. "Optimal Commodity Taxation in the Presence of Tourists," International Economic Journal, Taylor & Francis Journals, vol. 23(2), pages 197-209.
    12. Majid FESHARI & Ali AKBAR TAGHIPOUR & Mojtaba VALIBEIGI, 2016. "Tourism Demand And Tax Relationship In Islamic Regions," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(3), pages 99-106, December.
    13. Pallegedara, Asankha, 2010. "Impacts of Service Sector Policy Reform:CGE model Analysis based on Sri Lanka," MPRA Paper 30603, University Library of Munich, Germany.
    14. Nishaal Gooroochurn & Thea Sinclair, 2008. "Commodity Taxation in the Presence of Tourists," Tourism Economics, , vol. 14(4), pages 839-856, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Haider A. Khan, 2007. "Trade Liberalization and Poverty Reduction in General Equilibrium: The Role of Labor Market Structure," CIRJE F-Series CIRJE-F-462, CIRJE, Faculty of Economics, University of Tokyo.
    2. Josaphat Kweka & Oliver Morrissey & Adam Blake, 2003. "The economic potential of tourism in Tanzania," Journal of International Development, John Wiley & Sons, Ltd., vol. 15(3), pages 335-351.
    3. Sami Bibi & Jean-Yves Duclos, 2007. "Poverty-decreasing indirect tax reforms: Evidence from Tunisia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 165-190, April.
    4. Haider A. Khan, 2007. "Social Accounting Matrix: A Very Short Introduction for Economic Modeling," CIRJE F-Series CIRJE-F-477, CIRJE, Faculty of Economics, University of Tokyo.
    5. Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2008. "Socially Improving Tax Reforms," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(4), pages 1505-1537, November.
    6. Sajal Lahiri & Anjum Nasim, 2005. "Commercial Policy Reform in Pakistan: Opening up the Economy under Revenue Constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 723-739, November.
    7. Skinner, Jonathan, 1996. "The dynamic efficiency cost of not taxing housing," Journal of Public Economics, Elsevier, vol. 59(3), pages 397-417, March.
    8. Juin‐Jen Chang & Lee‐Jung Lu & Shih‐Wen Hu, 2011. "Congestion Externalities of Tourism, Dutch Disease and Optimal Taxation: Macroeconomic Implications," The Economic Record, The Economic Society of Australia, vol. 87(276), pages 90-108, March.
    9. Abdelkrim Araar & Paolo Verme, 2019. "Prices and Welfare," Springer Books, Springer, number 978-3-030-17423-1, January.
    10. Carvalho, Diogo Baerlocher & Siqueira, Rozane Bezerra de & Nogueira, José Ricardo Bezerra, 2013. "Características Distributivas e Impacto de Reformas Tributárias Sobre o Bem-Estar das Famílias no Brasil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 67(3), September.
    11. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2005. "Poverty-dominant program reforms: the role of targeting and allocation rules," Journal of Development Economics, Elsevier, vol. 77(1), pages 53-73, June.
    12. Aviral Kumar Tiwari, 2011. "Tourism, Exports and FDI as a Means of Growth: Evidence from four Asian Countries," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 14(40), pages 131-151, June.
    13. Apps, Patricia F. & Rees, Ray, 1988. "Taxation and the household," Journal of Public Economics, Elsevier, vol. 35(3), pages 355-369, April.
    14. Ramesh Durbarry, 2008. "Tourism Taxes: Implications for Tourism Demand in the UK," Review of Development Economics, Wiley Blackwell, vol. 12(1), pages 21-36, February.
    15. Lorisa Ylli, 2016. "Developing Albanian Tourism," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 5, December.
    16. Alessandro Santoro, 2007. "Marginal Commodity Tax Reforms: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, September.
    17. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002. "Socially-Efficient Tax Reforms," Cahiers de recherche 0201, Université Laval - Département d'économique.
    18. Mustafa Terzioglu & Ummuhan Gokovali, 2016. "Economic linkages and leakages in the hotel industry," Tourism Economics, , vol. 22(4), pages 715-728, August.
    19. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    20. Lahiri, Sajal & Nasim, Anjum, 2006. "Export-promotion under revenue constraints: The case of tariff-rebate on intermediate inputs in Pakistan," Journal of Asian Economics, Elsevier, vol. 17(2), pages 285-293, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:wdevel:v:33:y:2005:i:7:p:1183-1200. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/worlddev .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.