English, Article, Journal or magazine article edition: An alternative view of tax incidence analysis for developing countries Anwar Shah; John Whalley; Shah, Anwar; ...

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Bookmark: http://trove.nla.gov.au/version/116556
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • An alternative view of tax incidence analysis for developing countries
Author
  • Anwar Shah
  • John Whalley
  • Shah, Anwar
  • Whalley, John
Physical Description
  • preprint
Notes
  • This paper revisits the long-standing issue of the incidence of taxes in developing countries. Its central theme is that despite many decades of studies, tax incidence analyses for developing countries continue to be based upon the same shifting assumptions used in developed country studies, despite some obvious pitfalls. Taxes are assumed to be shifted forward to consumers, or backwards onto factor incomes, as has been the case for developed country tax incidence work from Bowley and Stamp to Peclunan and Okner. Developing countries typically have a much different non-tax policy and regulatory environment from developed countries, v i t a higher protection, rationed foreign exchange, price controls, black markets, credit rationing and many other features. The paper argues :::a: all these features can greatly complicate and even obscure the incider.ce effects of taxes in developing countries. For several taxes, taking such features into account can reverse signs and/​or substantially revise estimates of incidence effects from conventional thinking and by substantial orders of magnitude. A final section sets out s orae implications for country lending programs, both by type of country and level of development, and c cnment;s on how the extent to which non-tax policy reform has already been implemented affects the significance of the points raised here.
  • RePEc:nbr:nberwo:3375
  • Despite decades of studies, tax incidence analyses for developing countries continue to be based on the same shifting assumptions used in developed country studies - despite obvious pitfalls. Taxes are assumed to be shifted forward to consumers or backward onto factor incomes. Developing countries typically have a much different nontax and regulatory policy than developed countries with such features as more protection, rationed foreign exchange, price controls, black markets, and credit rationing. The authors argue that these features can greatly complicate the incidence effects of taxes in developing countries. They also discuss the implications of their findings for country lending programs and comment on how the extent to which nontax policy reform has already been implemented affects the significance of the points raised in this paper.
  • Environmental Economics&​Policies,Economic Theory&​Research,Public Sector Economics&​Finance,Banks&​Banking Reform,Taxation&​Subsidies
  • RePEc:wbk:wbrwps:462
Language
  • English
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