TY - GEN

AU - Essama-Nssah, B.

TI - A Poverty Focused Evaluation of Commodity Tax Options

PB - The World Bank

KW - Debt Markets

KW - Economic Theory and Research

KW - Emerging Markets

KW - Finance and Financial Sector Development

KW - Food expenditure

KW - Human capital

KW - Income

KW - Macroeconomics and Economic Growth

KW - Poor

KW - Poor policy

KW - Poverty Reduction

KW - Poverty eradication

KW - Poverty measures

KW - Poverty reduction

KW - Poverty reduction strategy

KW - Private Sector Development

KW - Public spending

KW - Rural Development

KW - Rural Poverty Reduction

PY - 2007

N2 - The difficulties faced by many developing countries in raising revenue from direct taxes have forced them to rely heavily on indirect taxes to finance development interventions. The purpose of this paper is to show how to identify socially desirable options for commodity taxation in the context of a poverty reduction strategy. Within the logic of social evaluation the author assesses tax options on the basis of value judgments underlying members of the additively separable class of poverty measures. The criterion hinges on both the pattern of consumption of each commodity and the price elasticity of the poverty measure used. An application of this methodology to data for Guinea shows that many components of food expenditure (particularly cereals, grains, and roots) would be good candidates for exemption from value-added tax. Even though expenditure on health and education is distributed in favor of the non-poor, their importance for human capital development argues for a program of targeted subsidies in a broader context of cost recovery

CY - Washington, D.C

UR - http://slubdd.de/katalog?TN_libero_mab2

ER -