A Poverty-Focused Evaluation of Commodity Tax Options
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World Bank, Washington, DC
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The difficulties faced by many
developing countries in raising revenue from direct taxes
have forced them to rely heavily on indirect taxes to
finance development interventions. The purpose of this paper
is to show how to identify socially desirable options for
commodity taxation in the context of a poverty reduction
strategy. Within the logic of social evaluation the author
assesses tax options on the basis of value judgments
underlying members of the additively separable class of
poverty measures. The criterion hinges on both the pattern
of consumption of each commodity and the price elasticity of
the poverty measure used. An application of this methodology
to data for Guinea shows that many components of food
expenditure (particularly cereals, grains, and roots) would
be good candidates for exemption from value-added tax. Even
though expenditure on health and education is distributed in
favor of the non-poor, their importance for human capital
development argues for a program of targeted subsidies in a
broader context of cost recovery.
Palabras clave
ABSOLUTE VALUE, ADMINISTRATIVE COSTS, AGGREGATE DEMAND, AGGREGATE POVERTY, BENCHMARK, BUDGET DEFICITS, CAPITAL ACCUMULATION, COMPETITIVE MARKETS, CONSUMER PRICES, CUMULATIVE DISTRIBUTION, CUMULATIVE DISTRIBUTION FUNCTION, DEBT, DECOMPOSABLE POVERTY, DECOMPOSABLE POVERTY MEASURES, DENSITY FUNCTION, DEVELOPING COUNTRIES, DEVELOPMENT INTERVENTIONS, DEVELOPMENT REPORT, DEVELOPMENT STRATEGIES, DISTRIBUTIONAL IMPACT, ECONOMIC ACTIVITIES, ECONOMIC GROWTH, ECONOMIC INEQUALITY, ECONOMIC POLICY, ECONOMIC THEORY, ECONOMICS, ECONOMICS LETTERS, EMPIRICAL SECTION, EXPENDITURE CUTS, FISCAL POLICY, FIXED PRICES, FOOD COMMODITIES, FOOD EXPENDITURE, FOOD ITEMS, FOOD SUBSIDIES, GDP, GDP PER CAPITA, GROWTH ELASTICITY, HEADCOUNT POVERTY, HEADCOUNT RATIO, HEALTH EXPENDITURES, HOUSEHOLD LEVEL, HOUSEHOLD LEVEL DATA, HOUSEHOLD SURVEY, HUMAN CAPITAL, HUMAN DEVELOPMENT, IMPACT OF POLICIES, IMPROVING GOVERNANCE, INCOME, INCOME GROWTH, INCOME INEQUALITY, INCOME POVERTY, INCREASE POVERTY, INDICATOR OF POVERTY, INDIVIDUAL WELFARE, INEQUALITY, INTERNATIONAL COMMUNITY, INTERNATIONAL TRADE, LIVESTOCK PRODUCTS, LORENZ CURVE, MARGINAL BENEFITS, MARGINAL COST, MARGINAL TAX, MARGINAL UTILITY, MICROECONOMIC ANALYSIS, MONETARY POLICIES, OPTIMIZATION, POLICY CHANGE, POLICY OBJECTIVE, POLICY OPTIONS, POLICY RESEARCH, POLICY RESEARCH WORKING PAPER, POLICY RESPONSE, POOR, POOR POLICY, POVERTY ALLEVIATION, POVERTY ERADICATION, POVERTY FOCUS, POVERTY GAP, POVERTY IMPACT, POVERTY INCIDENCE, POVERTY INCREASE, POVERTY INDICATOR, POVERTY INDICES, POVERTY LINE, POVERTY MEASURE, POVERTY MEASURES, POVERTY OUTCOMES, POVERTY PROFILE, POVERTY REDUCTION, POVERTY REDUCTION STRATEGY, POVERTY REDUCTION STRATEGY PAPER, POVERTY STATUS, PRICE ELASTICITY, PRICE ELASTICITY OF DEMAND, PRO-POOR, PRO-POOR GROWTH, PRODUCTION EFFICIENCY, PROGRESS, PUBLIC EXPENDITURES, PUBLIC FUNDS, PUBLIC POLICY, PUBLIC SECTOR, PUBLIC SPENDING, REAL INCOME, RECREATION, REDUCTION IN POVERTY, RESPECT, RURAL, RURAL PHENOMENON, RURAL POPULATION, SOCIAL IMPACT, SOCIAL POLICY, SOCIAL SUPPORT, SOCIAL WELFARE, SQUARED POVERTY GAP, STATISTICAL ANALYSIS, TARGETING, TAXATION, TRADE LIBERALIZATION, TRANSPORTATION, URBAN CENTERS, UTILITY FUNCTION, UTILITY FUNCTIONS, VALUE ADDED, VALUE JUDGMENTS, VEGETABLES, VULNERABLE SEGMENTS, WEALTH, WELFARE IMPACT