European Parliament Library

Social Impact of a Tax Reform :, The Case of Ethiopia, Sònia Muñoz, Stanley Cho

Contributor
Abstract
This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional funds for poverty-reducing spending, including primary education. At the same time, there is significant scope for making education spending more pro-poor by increasing the access of low-income households to schools
Table Of Contents
""Contents""; ""I. INTRODUCTION""; ""II. TAX INCIDENCE ANALYSIS OF THE VAT""; ""III. RESULTS""; ""IV. BENEFIT INCIDENCE OF SPENDING ON PRIMARY EDUCATION AND HEALTH""; ""V. NET EFFECTS ON THE POOR OF REPLACING THE SALES TAX WITH VAT""; ""VI. CONCLUSION""; ""REFERENCES""
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (39 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9781462334520

Library Locations

  • EP Library Luxembourg

    Rue du Fort Thüngen, Luxembourg, L-1313, LU
    Borrow
  • EP Library Brussels

    60 rue Wiertz, Brussels, B-1047, BE
    Borrow
  • EP Library Strasbourg

    7 Place Adrien Zeller, Allée du Printemps, Strasbourg, F-67070, FR
    Borrow