A Poverty-Focused Evaluation of Commodity Tax Options
A Poverty-Focused Evaluation of Commodity Tax Options
复制标题
以贫困为中心的商品税方案评估
DOI：
10.1002/jid.1388
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
Peter J. Lambert
中科院分区：
文献类型：
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作者：
‡. B.Essama;David Coady;J. Duclos;Peter J. Lambert
许多发展中国家在从直接税中筹集收入方面面临的困难迫使它们严重依赖间接税来资助发展干预措施。本文的目的是说明如何在减贫战略的背景下确定商品税的社会可取选择。在社会评价的逻辑中，作者根据附加可分离的贫困措施成员的价值判断来评估税收选择。这一标准取决于每种商品的消费模式和所使用的贫困衡量标准的价格弹性。将这一方法应用于几内亚的数据表明，食品支出的许多组成部分（特别是谷物、谷物和根茎）都可以免征增值税。尽管卫生和教育支出的分配有利于非穷人，但它们对人力资本发展的重要性表明，需要在更广泛的成本回收背景下制定有针对性的补贴方案。
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.
衡量...的扶贫程度
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