Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger

Quatrebarbes, Céline de; Boccanfuso, Dorothée; Savard, Luc

doi:10.1016/j.econmod.2016.03.018

Cited by 13 publications

(8 citation statements)

References 31 publications

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“…It becomes the final expense for manufacturers who cannot accept it for deduction or are the final consumers of goods, works, and services. Thus, Céline de Quatrebarbes, Dorothée Boccanfuso, Luc Savard, using a two-stage modelling procedure -general balance followed by micro-modelling -illustrate the importance of taking into account the features of the VAT structure for measuring its distribution and economic impact (Quatrebarbes, Boccanfuso, & Savard, 2016) [16]. A differentiated VAT rate is more cost effective than a single flat rate.…”

Section: Brief Literature Reviewmentioning

confidence: 99%

Evaluation of the optimal ratio for consumption and income taxes with the use of econometric methods

Тихонова¹,

Telegina²,

Babanskaya³

et al. 2019

EA-XXI

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The authors examines the dependence of tax rates by direct and indirect taxes. The research methodology is based on the authors' approach based on the construction of scatter diagrams, as well as the use of correlation and regression analysis. To calculate regression indices, data of 2007-2018 was sampled from 87 countries (10 indicators), including countries of different types (third world, developing and developed). The authors analyse the structure of tax revenues by type of taxes in the EU, depending on the socioeconomic development of the country. The results of the analysis show no clear dependence between VAT and corporate tax rates. However, there is correlation between the rate of VAT and personal income tax. Mostly it is due to the level of socioeconomic development of the countries. Economically developed EU countries replenish the state budget revenues mostly by direct taxes. However, if indirect tax rates are high, their share in the national GDP is still quite remarkable (for example, in Denmark and Sweden). Meanwhile, in developing countries there is a clear predominance of consumption taxes in GDP (Croatia, Hungary). At the same time, there is a significant impact of political factors that are not amenable to mathematical evaluation. This, however, explains the results obtained by the authors. It has been noted that tax revenues from direct taxes prevail in developed countries, whereas developing countries prefer indirect taxes.

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Section: Brief Literature Reviewmentioning

confidence: 99%

Evaluation of the optimal ratio for consumption and income taxes with the use of econometric methods

Тихонова¹,

Telegina²,

Babanskaya³

et al. 2019

EA-XXI

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“…Ceci est important d'un point de vue d'équité mais aussi d'un point de vue efficacité. Bien que plusieurs études traitent d'effets redistributifs tout en s'en tenant à l'approche de l'agent représentatif (par exemple, Boeters, Feil et Gürtzgen, 2005), d'autres combinent un modèle EGC avec la microsimulation (Åvitsland et Aasness, 2006;Boccanfuso et al, 2007;de Quatrebarbes, Boccanfuso et Savard, 2016), ce qui permet une analyse beaucoup plus fine des effets redistributifs. En conclusion, l'approche de l'agent représentatif impose des limites importantes en 19.…”

Section: Arbitrage Entre Efficacité Et éQuitéunclassified

“…L'utilisation jointe de MEGC et de modèle microsimulation permet d'utiliser l'ensemble des indicateurs d'inégalités tel que l'indice de Gini ou autres indices (Theil,Atkinson, etc.). Pour deux exemples d'applications d'analyse d'impacts distributifs de réformes fiscales avec ce cadre d'analyse jointe voirMussard et Savard (2010) et de Quatrebarbes, Boccanfuso et Savard (2016.…”

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Réforme fiscale : quel rôle pour les modèles d’équilibre général calculable?

Lemelin

Savard

2019

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Dans cet article, nous présentons les deux outils les plus utilisés pour analyser l’impact de réformes fiscales à savoir le coût marginal des fonds publics (CMFP) en équilibre partiel et les modèles d’équilibre général calculable (MEGC). Nous nous attardons ensuite aux MEGC et nous discutons leurs forces et faiblesses comme outils d’analyse économique. Puis, nous examinons quels comportements d’agents économiques sont principalement affectés par des réformes fiscales et comment ils peuvent être pris en compte dans les MEGC. Finalement, nous passons en revue un échantillon d’applications de modèles EGC appliqués à l’évaluation de l’impact de réformes fiscales sur l’efficacité et l’équité. Nous concluons avec quelques remarques sur la pertinence de la littérature quant aux politiques et nous formulons des recommandations sur la façon d’utiliser les modèles EGC pour apporter une contribution valide aux débats autour de réformes fiscales.

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“…The implementation of the VAT to replace state sales taxes was a major step forward in the restructuring of domestic and international trade taxes (Poddar & Ahmad, 2009). VAT has evolved into a standalone commercial instrument for achieving economic and social policy goals (De Quatrebarbes, Boccanfuso, & Savard, 2016). As a result, when it comes to VAT harmonization policies within the GCC, a degree of cooperation and coordination must be followed in topics pertaining to the items and services that fall under the choice of exemption.…”

Section: A Introductionmentioning

confidence: 99%

The Need for Harmonizing Value Added Tax Legislation in Gulf Cooperation Council

et al. 2022

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The elimination of discriminatory value added tax (VAT) laws on commodities are required for the proper functioning of the Gulf Cooperation Council (GCC) single market. The proper functioning of a single market entails the elimination of discriminatory internal VAT regulations of imported goods or services. Hence, the purpose of this study is to empirically examine the need for harmonizing VAT legislation among GCC countries. The data of this study was collected through a variety of sources, including the ministry's website, VAT law for each country, published articles, and other online data sources/websites with regards to VAT. The data were statistically evaluated using Microsoft Excel. The dependent variable in this study is Harmonization. The factors affecting Value Added Tax Legislation are also called independent variables. Through this search, they harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. That helps to know the challenges faced by GCC companies due to discriminatory VAT regulations and double taxation. There is a need to harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. This study adds value by assessing the present state and the need for harmonizing VAT legislation in the GCC countries. The timely approach of the study will help policymakers, regulators, and practitioners to understand the importance of harmonizing VAT legislation in the GCC.

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Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger

Cited by 13 publications

References 31 publications

Evaluation of the optimal ratio for consumption and income taxes with the use of econometric methods

Evaluation of the optimal ratio for consumption and income taxes with the use of econometric methods

Réforme fiscale : quel rôle pour les modèles d’équilibre général calculable?

The Need for Harmonizing Value Added Tax Legislation in Gulf Cooperation Council

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