Value-added tax (VAT) dominates tax systems around the world. But should every country
have a VAT? Is VAT always as good as it could be in economic, equity and administrative …

Alternative approaches to modelling distributional and welfare effects of changes in policy
and the economic environment in developing and transition countries are surveyed …

China's VAT pilot program began in Shanghai and was extended to eight provincial-level
regions in 2012. We develop a simple model to explore whether and how the VAT pilot …

This paper overviews recent work that has attempted to bring together microsimulation,
Computable General Equilibrium (CGE) and macro models to perform distributional analysis …

The authors are grateful to the sponsors for their support and also, most especially, to the
many colleagues both in the international financial agencies and in many national …

This study was conducted to understand the evolution of agricultural mechanization in
Nepal, specifically its determinants on both the demand and supply sides, as well as impacts …

In this paper, we attempt to estimate the tax gap in the informal sector as well as the
contributing factors of the tax losses in SSA countries using Ghana as a case study. Using …

The recent Malaysian attempt to introduce the Goods and Services Tax (GST) was thwarted
by public concerns about:(i) its impact on the price level;(ii) its regressivity;(iii) the possibility …

Mechanization levels in Nepal, a largely agricultural country, were relatively low until a few
decades ago. However, significant mechanization growth, including the adoption of tractors …

Purpose Overnight taxes are controversial. They affect tourists' consumption behavior and
hotels' profits. This potentially generates undesirable industry practices such as …