Social Impact of a Tax Reform : The Case of Ethiopia /
This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and t...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2003.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2003/232 |
| 在線閱讀: | Full text available on IMF |