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A poverty-focused evaluation of commodity tax options

Author: B Essama-Nssah; World Bank. Poverty Reduction and Economic Management. Poverty Reduction Group.
Publisher: [Washington, D.C.] : World Bank, Poverty Reduction and Economic Management Network, Poverty Reduction Group, [2007]
Series: Policy research working papers, 4245.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
The difficulties faced by many developing countries in raising revenue from direct taxes have forced them to rely heavily on indirect taxes to finance development interventions. The purpose of this paper is to show how to identify socially desirable options for commodity taxation in the context of a poverty reduction strategy. Within the logic of social evaluation the author assesses tax options on the basis of  Read more...
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Additional Physical Format: Online version:
Essama-Nssah, B. (Boniface), 1949-
Poverty-focused evaluation of commodity tax options.
[Washington, D.C.] : World Bank, Poverty Reduction and Economic Management Network, Poverty Reduction Group, [2007]
(OCoLC)646978882
Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: B Essama-Nssah; World Bank. Poverty Reduction and Economic Management. Poverty Reduction Group.
OCLC Number: 164115635
Notes: "June 2007"--Cover.
Description: 27 pages : illustrations ; 28 cm.
Series Title: Policy research working papers, 4245.
Responsibility: B. Essama-Nssah.

Abstract:

The difficulties faced by many developing countries in raising revenue from direct taxes have forced them to rely heavily on indirect taxes to finance development interventions. The purpose of this paper is to show how to identify socially desirable options for commodity taxation in the context of a poverty reduction strategy. Within the logic of social evaluation the author assesses tax options on the basis of value judgments underlying members of the additively separable class of poverty measures. The criterion hinges on both the pattern of consumption of each commodity and the price elasticity of the poverty measure used. An application of this methodology to data for Guinea shows that many components of food expenditure (particularly cereals, grains, and roots) would be good candidates for exemption from value-added tax. Even though expenditure on health and education is distributed in favor of the non-poor, their importance for human capital development argues for a program of targeted subsidies in a broader context of cost recovery.

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