VAT base broadening, self supply, and the informal sector:
We develop a general equilibrium tax model to evaluate the impacts of equal yield base broadening in indirect taxes from high rate narrow based (typically manufactures) taxes to broad based taxes (including services) such as a VAT. We capture differences in choice of mode of supply between market go...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
1998
|
| Schriftenreihe: | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series
6349 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | We develop a general equilibrium tax model to evaluate the impacts of equal yield base broadening in indirect taxes from high rate narrow based (typically manufactures) taxes to broad based taxes (including services) such as a VAT. We capture differences in choice of mode of supply between market goods, such as manufactures, which cannot be supplied other than through the market, and self-suppliable services and informal sector supplied products. Using this formulation, we are able to provide numerical examples of welfare worsening VAT base broadening, which expands the tax base from market based manufactures, in which there are few (or no) non taxed supply possibilities, to all goods and services where such possibilities exist. We show that the usual presumption that there are welfare benefits from equal yield VAT base broadening breaks down once tax induced increases in self supply of previously non taxed goods and services and in informal sector activity (in small scale construction and other areas) are taken into account. Moreover, since untaxed informal sector supply is typically from lower income to higher income households, they gain as comparable informal sector activity is taxed under the base broadening change. We provide a calibrated version of the model, which captures Canadian base broadening accompanying the introduction of the Canadian VAT (GST) in 1990. |
| Beschreibung: | 30 S. |
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| id | DE-604.BV011808794 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:16:07Z |
| institution | BVB |
| language | English |
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| physical | 30 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | National Bureau of Economic Research |
| record_format | marc |
| series | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| series2 | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| spelling | Piggott, John 1947- Verfasser (DE-588)129263117 aut VAT base broadening, self supply, and the informal sector John Piggott ; John Whalley Cambridge, Mass. National Bureau of Economic Research 1998 30 S. txt rdacontent n rdamedia nc rdacarrier National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 6349 We develop a general equilibrium tax model to evaluate the impacts of equal yield base broadening in indirect taxes from high rate narrow based (typically manufactures) taxes to broad based taxes (including services) such as a VAT. We capture differences in choice of mode of supply between market goods, such as manufactures, which cannot be supplied other than through the market, and self-suppliable services and informal sector supplied products. Using this formulation, we are able to provide numerical examples of welfare worsening VAT base broadening, which expands the tax base from market based manufactures, in which there are few (or no) non taxed supply possibilities, to all goods and services where such possibilities exist. We show that the usual presumption that there are welfare benefits from equal yield VAT base broadening breaks down once tax induced increases in self supply of previously non taxed goods and services and in informal sector activity (in small scale construction and other areas) are taken into account. Moreover, since untaxed informal sector supply is typically from lower income to higher income households, they gain as comparable informal sector activity is taxed under the base broadening change. We provide a calibrated version of the model, which captures Canadian base broadening accompanying the introduction of the Canadian VAT (GST) in 1990. Steuer Informal sector (Economics) Taxation Value-added tax Whalley, John 1947- Verfasser (DE-588)128956879 aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 6349 (DE-604)BV002801238 6349 http://papers.nber.org/papers/w6349.pdf kostenfrei Volltext |
| spellingShingle | Piggott, John 1947- Whalley, John 1947- VAT base broadening, self supply, and the informal sector National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series Steuer Informal sector (Economics) Taxation Value-added tax |
| title | VAT base broadening, self supply, and the informal sector |
| title_auth | VAT base broadening, self supply, and the informal sector |
| title_exact_search | VAT base broadening, self supply, and the informal sector |
| title_full | VAT base broadening, self supply, and the informal sector John Piggott ; John Whalley |
| title_fullStr | VAT base broadening, self supply, and the informal sector John Piggott ; John Whalley |
| title_full_unstemmed | VAT base broadening, self supply, and the informal sector John Piggott ; John Whalley |
| title_short | VAT base broadening, self supply, and the informal sector |
| title_sort | vat base broadening self supply and the informal sector |
| topic | Steuer Informal sector (Economics) Taxation Value-added tax |
| topic_facet | Steuer Informal sector (Economics) Taxation Value-added tax |
| url | http://papers.nber.org/papers/w6349.pdf |
| volume_link | (DE-604)BV002801238 |
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