A Vat Revenue Simulation Model for Tax Reform in Developing Countries

G-P Jenkins and C-Y Kuo

Working Papers from Harvard - Institute for International Development

Abstract: In this paper, a methodology is developed to construct a revenue estimation model for a value added tax system in countries which, at present, have an indirect tax system containing sales, excise taxes, and tariffs.

Keywords: ECONOMIC DEVELOPMENT; TAXATION; TARIFFS; ECONOMIC MODELS (search for similar items in EconPapers)
JEL-codes: F13 H2 O2 (search for similar items in EconPapers)
Pages: 23 pages
Date: 1995
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Citations: View citations in EconPapers (1)

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Journal Article: A VAT Revenue Simulation Model for Tax Reform in Developing Countries (2000)
Working Paper: A VAT Revenue Simulation Model for Tax Reform in Developing Countries (2000)
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