Series: IMF Working Papers
Author(s): Sònia Muñoz , and Stanley Cho
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 November 2003
Keywords: Incidence Analysis, Value-Added Tax, Poverty-Related Expenditure, vat, expenditure, expenditures, public expenditure, total expenditure, Equity, Justice
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 poo...