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 that incorporates endogenous tax evasion. The simula...

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Bibliographic Details
Main Author: Feltenstein, Andrew
Other Authors: Mejia-Mantilla, Carolina, Newhouse, David
Format: eBook
Language:English
Published: Washington, D.C The World Bank 2017
Series:World Bank E-Library Archive
Online Access:
Collection: World Bank E-Library Archive - Collection details see MPG.ReNa
Description
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
Physical Description:49 p