Kisanga, Elineema; Leyaro, Vincent; Matengo, Wahabi; … - 2021
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...