Welfare impact of broadening VAT by exempting local food markets: The case of Bangladesh
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Stefan Boeters & Christoph Bohringer & Thiess Buttner & Margit Kraus, 2010.
"Economic effects of VAT reforms in Germany,"
Applied Economics, Taylor & Francis Journals, vol. 42(17), pages 2165-2182.
- Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit, 2006. "Economic Effects of VAT Reform in Germany," ZEW Discussion Papers 06-030, ZEW - Leibniz Centre for European Economic Research.
- Arndt, Channing & Dorosh, Paul A. & Fontana, Marzia & Zohir, Sajjad & El-Said, Moataz & Lungren, Christen, 2002. "Opportunities and challenges in agriculture and garments: A general equilibrium analysis of the Bangladesh economy," TMD discussion papers 107, International Food Policy Research Institute (IFPRI).
- Ahmad, Ehtisham & Ludlow, Stephen, 1989. "The distributional consequences of a tax reform on a VAT for Pakistan," Policy Research Working Paper Series 238, The World Bank.
- Keen, Michael & Lockwood, Ben, 2010.
"The value added tax: Its causes and consequences,"
Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
- Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
- Mr. Ben Lockwood & Mr. Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 2007/183, International Monetary Fund.
- Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
- Younger, Stephen D, et al, 1999. "Tax Incidence in Madagascar: An Analysis Using Household Data," The World Bank Economic Review, World Bank, vol. 13(2), pages 303-331, May.
- Vjekoslav Bratic, 2006. "Tax expenditures: a theoretical review," Financial Theory and Practice, Institute of Public Finance, vol. 30(2), pages 113-127.
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.- Zhang, Yan & Bai, Zhuoran & Findaly, Christopher, 2021. "Value-added Tax Reform and Services Exports: Evidence from China," MPRA Paper 111184, University Library of Munich, Germany, revised 2021.
- Miss Saadia Refaqat, 2003. "Social Incidence of the General Sales Tax in Pakistan," IMF Working Papers 2003/216, International Monetary Fund.
- Mahfoudh Hussein Mgammal & Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili, 2023. "Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
- Junguo Shi & Xinyi Yuan & Bert M. Sadowski & Kou Kou & Xuhua Hu & Sihan Li & Shanshan Dou, 2022. "VAT Reform, Regional Ownership Structure, and Industrial Upgrading: Evidence From Firms in Northeast China," SAGE Open, , vol. 12(2), pages 21582440221, April.
- Combey, Adama, 2020. "Evaluation De L’Ecart De Tva Au Togo [Evaluation Of The Vat Gap In Togo]," MPRA Paper 101478, University Library of Munich, Germany.
- Nina Hetzer & Andreas Peichl, 2010.
"Steuerstrukturreform trotz leerer Kassen?!,"
ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
- Hetzer, Nina & Peichl, Andreas, 2009. "Steuerstrukturreform trotz leerer Kassen?!," IZA Standpunkte 23, Institute of Labor Economics (IZA).
- Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
- Michael Keen, 2007.
"VAT attacks!,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 365-381, August.
- Mr. Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 2007/142, International Monetary Fund.
- Christian EBEKE, 2010.
"Remittances, Value Added Tax and Tax Revenue in Developing Countries,"
Working Papers
201030, CERDI.
- Christian Hubert Ebeke, 2011. "Remittances, Value Added Tax and Tax Revenue in Developing Countries," CERDI Working papers halshs-00552222, HAL.
- Christian Hubert Ebeke, 2011. "Remittances, Value Added Tax and Tax Revenue in Developing Countries," Working Papers halshs-00552222, HAL.
- Bird, Richard, 2010.
"Taxation and Development,"
World Bank - Economic Premise, The World Bank, issue 34, pages 1-5, September.
- Richard Bird, 2010. "Taxation and Development," World Bank Publications - Reports 10150, The World Bank Group.
- Timothy Besley & Torsten Persson, 2011. "Pillars of Prosperity: The Political Economics of Development Clusters," Economics Books, Princeton University Press, edition 1, number 9624.
- Tang, Yajun & Wang, Li & Shu, Haicheng, 2024. "“Tax reduction” and the financialization of real enterprises: Evidence from China’s “VAT reform”," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 835-850.
- Helene Ehrhart, 2013.
"Elections and the structure of taxation in developing countries,"
Public Choice, Springer, vol. 156(1), pages 195-211, July.
- Hélène EHRHART, 2010. "Elections and the structure of taxation in developing countries," Working Papers 201027, CERDI.
- Ehrhart, H., 2013. "Elections and the structure of taxation in developing countries," Working papers 419, Banque de France.
- Tabi Atemnkeng Johannes & Tafah Akwi & Peter Etoh Anzah, 2006. "The Distributive Impact of Fiscal Policy in Cameroon: Tax and Benefit Incidence," Working Papers PMMA 2006-16, PEP-PMMA.
- Emmanuel Ekow Asmah & Francis Kwaw Andoh & Edem Titriku, 2020. "Trade misinvoicing effects on tax revenue in sub‐Saharan Africa: The role of tax holidays and regulatory quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 91(4), pages 649-672, December.
- Kilama, Eric Gabin, 2016.
"The influence of China and emerging donors aid allocation: A recipient perspective,"
China Economic Review, Elsevier, vol. 38(C), pages 76-91.
- Eric Gabin Kilama, 2016. "The influence of China and emerging donors aid allocation: A recipient perspective," Post-Print hal-01410663, HAL.
- Tanjinul Hoque Mollah & Sharmin Shishir & Wahid Ullah & Takaaki Nihei, 2019. "Assessing NGOs micro-credit programs: a geo-spatial and socio-economic scenario from rural Bangladesh," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 79-99, June.
- Christian Ebeke & Helene Ehrhart, 2012.
"Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies,"
Journal of African Economies, Centre for the Study of African Economies, vol. 21(1), pages 1-27, January.
- Hélène EHRHART & Christian EBEKE, 2010. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Working Papers 201025, CERDI.
- Ebeke, C. & Ehrhart, H., 2013. "Tax Revenue Instability in sub-Saharan Africa: Consequences and Remedies," Working papers 418, Banque de France.
- Christian Hubert Ebeke & Hélène Ehrhart, 2012. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Post-Print halshs-00667877, HAL.
- Christian Hubert Ebeke & Hélène Ehrhart, 2011. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," CERDI Working papers halshs-00552230, HAL.
- Christian Hubert Ebeke & Hélène Ehrhart, 2011. "Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies," Working Papers halshs-00552230, HAL.
- Stanley L. Winer, 2016.
"The Political Economy of Taxation: Power, Structure, Redistribution,"
Carleton Economic Papers
16-15, Carleton University, Department of Economics.
- Stanley L. Winer, 2016. "The Political Economy of Taxation: Power, Structure, Redistribution," CESifo Working Paper Series 6252, CESifo.
- Mardan, Mohammed & Stimmelmayr, Michael, 2020.
"Tax competition between developed, emerging, and developing countries – Same same but different?,"
Journal of Development Economics, Elsevier, vol. 146(C).
- Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
More about this item
Keywords
VAT; VAT reform; incidence analysis; equity and welfare; CGE; Bangladesh;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being
NEP fields
This paper has been announced in the following NEP Reports:- NEP-AGR-2015-01-14 (Agricultural Economics)
- NEP-CMP-2015-01-14 (Computational Economics)
Statistics
Access and download statisticsCorrections
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:hhs:oruesi:2014_007. 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: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/ieoruse.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.