The VAT in Developing and Transitional Countries

Bird, Richard M.; Gendron, Pierre-Pascal

doi:10.1017/cbo9780511619366

Cited by 211 publications

(165 citation statements)

References 131 publications

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“…15,16 By increasing job insecurity, these policies would be expected to be deleterious to mental health not only of those who lost jobs but also those who remained in work. [17][18][19][20] Moreover, because the existence of safety nets, such as unemployment insurance, has been found to mitigate the negative health consequences of job loss, 7,21 policies that weaken such safety nets are likely to exacerbate the negative health consequences of job loss.…”

Section: Introductionmentioning

confidence: 99%

Austerity, precariousness, and the health status of Greek labour market participants: Retrospective cohort analysis of employed and unemployed persons in 2008–2009 and 2010–2011

Barlow

Reeves

Stuckler

2015

J Public Health Pol

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Greece implemented the deepest austerity package in Europe during the Great Recession (from 2008), including reductions in severance pay and redundancy notice periods. To evaluate whether these measures worsened labour market participants' health status, we compared changes in self-reported health using two cohorts of employed individuals in Greece from the European Union Statistics on Income and Living Conditions. During the initial recession (2008-2009) we found that self-reported health worsened both for those remaining in employment and those who lost jobs. Similarly, during the austerity programme (2010-2011) people who lost jobs experienced greater health declines. Importantly, individuals who remained employed in 2011 were also 25 per cent more likely to experience a health decline than in 2009. These harms appeared concentrated in people aged 45-54 who lost jobs. Our study moves beyond existing findings by demonstrating that austerity both exacerbates the negative health consequences of job loss and worsens the health of those still employed.

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Section: Introductionmentioning

confidence: 99%

Austerity, precariousness, and the health status of Greek labour market participants: Retrospective cohort analysis of employed and unemployed persons in 2008–2009 and 2010–2011

Barlow

Reeves

Stuckler

2015

J Public Health Pol

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“…We hope our estimate will stimulate interest in a more detailed study of VAT compliance and administrative costs for Vietnam. (Bird and Gendron, 2007).…”

Section: Discussionmentioning

confidence: 99%

“…2 For comprehensive reviews of VAT systems, see Bird and Gendron, 2007;Ebrill et al, 2001;and Cnossen, 1998. 3 See for example Fullerton et al (1984), McLure (1990, p.38), andFehr et al( 1995, pp. 39-40).…”

Section: Discussionmentioning

confidence: 99%

Modelling value-added tax in the presence of multi-production and differentiated exemptions

Giesecke

Nhi

2010

Journal of Asian Economics

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We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies. In particular, we model multiple rates, multiple exemptions, multiple degrees of refundability across commodity users, and multi-product enterprises. A detailed VAT framework is important for correct modelling of VAT within a general equilibrium model. Such a framework is also of value in correctly representing the distribution of indirect tax payments within the database of a general equilibrium model, a prerequisite of accurate welfare analysis. We use the model to analyse the effects of simplifying Vietnam's complex VAT system. We simplify the system by moving from three tax rates to one budget-neutral rate, while also removing many discretionary exemptions.JEL classification: C68, H25, H21

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“…For the Latin American countries, the recent policy recommendations focus on the development of a tax structure that emphasizes revenue through indirect taxes (Bird and Gendron, 2011) as the basis for an effective mechanism for redistribution; this later recommendation should not be taken frivolously, or it could lead to another distortions. Pechman and Okner (1974) represented a strong basis in the related research for a proportional tax system, derived from the mix of neutralization influenced by the progressive and regressive tax figures.…”

Section: Empirical Studies Of Redistribution: International Evidencementioning

confidence: 99%

Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households

Reynoso

Valencia

Araar³

2015

ETYP

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We measured, for the first time, the general redistributive effect in the Mexican fiscal system with the Duclos-Jalbert-Araar decomposition approach, obtaining: vertical equity, horizonal inequity (hi) and reranking effect. The novelty of this application lies in the use of non-parametric techniques and the fact that we did not assume any functional relationship between the variables in our analysis. Our paper contributes with an assessment of the fiscal reform that took place in 2014 and compares it with the previous situation. A tax-benefit system with relative progressivity but high hi effect is found, as well as an increase on tax revenues up to 5.2 and 3.7 percent of gdp for income tax and vat respectively.Keywords: progressivity, redistribution, vertical equity, horizontal inequity, non-parametric analysis. jel classification: D63, H22, H23, I32, C14. ResumenSe mide por primera vez el efecto redistributivo general del sistema fiscal mexicano con el enfoque de descomposición Duclos-Jalbert-Araar, que obtiene: equidad vertical, inequidad horizontal (hi) y efecto de reordenación. La novedad reside en el uso de técnicas no paramétricas y que no se asume a ninguna relación funcional entre las variables. Se contribuye a generalizar una medición de qué tan progresivo y recaudatorio es el sistema fiscal actual de Méxicano y evaluar la situación simulada de la reforma fiscal de 2014. Los resultados determinan una progresividad relativa con un alto efecto de hi con la reforma fiscal y un incremento de recursos tributarios en 5.2% y 3.7% del pib en impuesto sobre la renta e iva respectivamente.Palabras clave: progresividad, redistribución, equidad vertical, inequidad horizontal, análisis no paramétrico.

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The VAT in Developing and Transitional Countries

Cited by 211 publications

References 131 publications

Austerity, precariousness, and the health status of Greek labour market participants: Retrospective cohort analysis of employed and unemployed persons in 2008–2009 and 2010–2011

Austerity, precariousness, and the health status of Greek labour market participants: Retrospective cohort analysis of employed and unemployed persons in 2008–2009 and 2010–2011

Modelling value-added tax in the presence of multi-production and differentiated exemptions

Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households

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