Poverty-decreasing indirect tax reforms: Evidence from Tunisia |
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Authors: | Sami Bibi Jean-Yves Duclos |
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Institution: | (1) CIRPéE and Faculté des Sciences économiques et de Gestion de Tunis, Campus Universitaire, BP 248, El Manar, C. P. 2092 Tunis, Tunisia;(2) Département d’économique and CIRPéE, Pavillon de Sève, Université Laval, Québec, Canada, G1K 7P4 |
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Abstract: | This paper proposes a methodology to identify revenue-neutral directions for poverty-alleviating tax reforms. The search for
such poverty-reducing tax reforms is done “robustly” over broad classes of poverty measures and poverty lines. The methodology,
which is illustrated using data from Tunisia, is of significant policy interest given the widespread use of commodity subsidization
and taxation in developing and developed countries alike. The results suggest that Tunisian poverty could be decreased robustly
by following reform directions that are often at odds with frequently-heard views. They also highlight the importance of stating
clearly under which set of ethical criteria the desirability of potential indirect tax reforms is assessed.
JEL Code D12 ⋅ D63 ⋅ H53 ⋅ I32 ⋅ I38 |
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Keywords: | Poverty alleviation Indirect taxation Targeting Tunisia |
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