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Social Impact of a Tax Reform
			: The Case of Ethiopia

Social Impact of a Tax Reform : The Case of Ethiopia »

Volume/Issue: 2003/232

Series: IMF Working Papers

Author(s): Sònia Muñoz , and Stanley Cho

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2003

DOI: http://dx.doi.org/10.5089/9781451875584.001

ISBN: 9781451875584

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...

Social Impact of a Tax Reform

Social Impact of a Tax Reform »

Source: Social Impact of a Tax Reform : The Case of Ethiopia

Volume/Issue: 2003/232

Series: IMF Working Papers

Author(s): Sònia Muñoz , and Stanley Cho

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2003

ISBN: 9781451875584

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...