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Assessing Indirect Tax Reform in a Tourism-Dependent Developing Country

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  • Gooroochurn, Nishaal
  • Milner, Chris

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  • 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
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    References listed on IDEAS

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    1. Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
    2. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521397421, September.
    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. 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.
    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. 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.
    8. Dieke, Peter U. C., 1993. "Tourism in the gambia: some issues in development policy," World Development, Elsevier, vol. 21(2), pages 277-289, February.
    9. King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
    10. 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.
    11. M. Thea Sinclair, 1998. "Tourism and economic development: A survey," Journal of Development Studies, Taylor & Francis Journals, vol. 34(5), pages 1-51.
    12. 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.
    13. 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.
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    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. Nishaal Gooroochurn, 2009. "Optimal Commodity Taxation in the Presence of Tourists," International Economic Journal, Taylor & Francis Journals, vol. 23(2), pages 197-209.
    3. 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.
    4. 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.
    5. 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.
    6. Canh, Nguyen Phuc & Thanh, Su Dinh, 2020. "Domestic tourism spending and economic vulnerability," Annals of Tourism Research, Elsevier, vol. 85(C).
    7. 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.
    8. 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.
    9. 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.
    10. 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).
    11. 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.
    12. 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.
    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.

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