An Alternative View of Tax Incidence Analysis for Developing Countries

Author / Creator

Shah, Anwar

Available as

Online

Summary

Abstract: This paper revisits the long-standing issue of the incidence of. Abstract: taxes in developing countries. Its central theme is that despite many. Abstract: decades of studies, tax inciden...

Abstract: This paper revisits the long-standing issue of the incidence of.

Abstract: taxes in developing countries. Its central theme is that despite many.

Abstract: decades of studies, tax incidence analyses for developing countries.

Abstract: continue to be based upon the same shifting assumptions used in developed.

Abstract: country studies, despite some obvious pitfalls. Taxes are assumed to be.

Abstract: shifted forward to consumers, or backwards onto factor incomes, as has been.

Abstract: the case for developed country tax incidence work from Bowley and Stamp to.

Abstract: Peclunan and Okner. Developing countries typically have a much different.

Abstract: non-tax policy and regulatory environment from developed countries, i t a.

Abstract: higher protection, rationed foreign exchange, price controls, black.

Abstract: markets, credit rationing and many other features. The paper argues :::a.

Abstract: all these features can greatly complicate and even obscure the incider.ce.

Abstract: effects of taxes in developing countries. For several taxes, taking such.

Abstract: features into account can reverse signs and/or substantially revise.

Abstract: estimates of incidence effects from conventional thinking and by.

Abstract: substantial orders of magnitude. A final section sets out s orae.

Abstract: implications for country lending programs, both by type of country and.

Abstract: level of development, and c cnment;s on how the extent to which non-tax.

Abstract: policy reform has already been implemented affects the significance of the.

Abstract: points raised here.

Show More