Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses

Elineema Kisanga, Vincent Leyaro, Wahabi Matengo, Michael Noble, Helen Barnes and Gemma Wright

No wp-2021-38, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model—TAZMOD—which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added taxes from 18 per cent to 17 per cent and 16 per cent are simulated. The revenue losses and impact on poverty are estimated.

Keywords: Value-added tax; Microsimulation; Redistribution; Revenue; Tanzania (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-pub
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