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A recursive dynamic computable general equilibrium analysis of value-added tax policy options for Nigeria

Aminu, Alarudeen - In: Journal of Economic Structures 8 (2019) 22, pp. 1-38

The study investigates how government can implement an increase in the rate of value-added tax (VAT) to ensure that the final rate of 15% is achieved in a way that satisfies the public (households and business community) and also ensures maximum revenue generation for the government. The...

Persistent link: https://www.econbiz.de/10013288255

Impacts of GST reforms on efficiency, growth and redistribution of income in India : A Dynamic CGE Analysis

Bhattarai, Keshab - 2021

Goods and service tax (GST) introduced as a ‘good and simple tax’ on 1 July 2017 by the Modi government is the boldest measure of tax reform so far in India. The major aim of this paper is to evaluate the micro and macro impacts of the goods and services taxes (GST) using a dynamic...

Persistent link: https://www.econbiz.de/10013248008

Long Run vs. Short Run Effects of a Value Added Tax : A Computable General Equilibrium Assessment for Cameroon

Emini, Christian Arnault - 2010

becomes also mobile. The paper focuses on the analysis of welfare effects and some resource allocation considerations. Results … from simulations denote that, even if an imperfect VAT could be welfare improving in the short run, this improvement would … tend to turn into welfare deterioration in the long run. On the contrary, if the VAT implemented is a pure one, the …

Persistent link: https://www.econbiz.de/10014208458

Chapter 11. Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The DiamondZodrow Model

Zodrow, George R.; Diamond, John W. - In: Handbook of computable general equilibrium modeling : …, (pp. 743-813). 2013

We examine the use of dynamic overlapping generations (OLG) computable general equilibrium (CGE) models to analyze the economic effects of tax reforms, using as a paradigm our DiamondZodrow (DZ) model. Such models are especially well-suited to analyzing both the short-run transitional and the...

Persistent link: https://www.econbiz.de/10014025280

A Standard CGE Model for VAT Taxes

Chang, Gene H; Chang, Kathryn J. - 2022

This study constructs a general CGE model for value-added tax (VAT). From limited publicly available VAT data, the model is capable of estimating all VAT statistics at the detailed sectoral level, including estimates of Output VAT, Input VAT, Net VAT, and VAT Refunds to each intermediate input,...

Persistent link: https://www.econbiz.de/10014081963

Impacts of direct and indirect tax reforms in Vietnam : a CGE analysis

Bhattarai, Keshab; Dung Thi Kim Nguyen; Chan Van Nguyen - In: Economies : open access journal 7 (2019) 2/50, pp. 1-36

positive impacts on labour supply, utility, consumption, output, and welfare of households as they reallocate resources from … effects on prices and outputs, as well as on welfare of households. While this study contributes to the literature on the CGE …

Persistent link: https://www.econbiz.de/10012021631

Poverty and Social Impact Analysis : A Suggested Framework

Hossain, Shahabuddin - 2021

Following the adoption by the international community of the Poverty Reduction Strategy Paper (PRSP) approach, which provides the basis for concessional lending by the multilateral institutions, there has been a resurgence of interest in the poverty and social impact analysis (PSIA) of different...

Persistent link: https://www.econbiz.de/10013317760

Contribution of VAT to economic growth : a dynamic CGE analysis

Erero, Jean Luc - In: Journal of economics & management 43 (2021) 1, pp. 22-51

Aim/purpose - This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy. Design/methodology/approach - The method applied in this study was based on a Dynamic Computable General Equilibrium (CGE) model to...

Persistent link: https://www.econbiz.de/10013166365

Modelling electric vehicles as an abatement technology in a hybrid CGE model

Schmelzer, Stefan; Miess, Michael; Scasny, Milan; … - 2018

We present a novel methodology to quantify the social costs and benefits (net social costs) of electric vehicles as an endogenous, demand-driven abatement technology in a general equilibrium framework. This new costing approach relates general equilibrium effects resulting from an increased...

Persistent link: https://www.econbiz.de/10011882961

Value added tax rate variation, import demand and sectoral output in Nigeria

Nomkuha, Joshua Kpelai; Asooso, Aondoawase; Abachi, … - In: CBN journal of applied statistics 15 (2024) 1, pp. 33-53

(VAT), from 5 per cent to 7.5 per cent, on import demand and sectoral output in Nigeria. The study uses 2020 as the base … consumption of foreign products, and constitute excess burden to consumers of such products in Nigeria. The results further reveal … output in Nigeria. …

Persistent link: https://www.econbiz.de/10015393923