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Author/Editor:
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Muñoz, Sònia ; Cho, Stanley Sang-Wook
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Publication Date:
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November 01, 2003
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Electronic Access:
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Free Full text
(PDF file size is 508KB).
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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Summary:
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.
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Order a print copy
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Series:
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Working Paper No. 03/232
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Subject(s):
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Poverty | Ethiopia | Tax reforms | Value added tax | Social policy
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Author's Keyword(s):
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Poverty | Incidence Analysis | Value Added Tax | Poverty-related expenditure |
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