Assessing indirect tax reform in a tourism-dependent developing country

被引：27

作者：

Gooroochurn, N ^{[1
]}

Milner, C ^{[1
]}

机构：

[1] Univ Nottingham, Nottingham NG7 2RD, England

来源：

WORLD DEVELOPMENT | 2005年 / 33卷 / 07期

关键词：

Africa; Mauritius; tourism; CGE; tax reform;

D O I：

10.1016/j.worlddev.2005.04.005

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

The paper investigates the effects of reform of the current structure of indirect taxes in Mauritius, a relatively tourism-dependent economy. It uses a computable general equilibrium model to explore the relative efficiency of changing sales tax rates on tourism and nontourism related sectors, and allowing for equity considerations. The efficiency of tax reforms are also distinguished for cases where tourist arrivals are exogenously set, and where they endogenously adjust to changes in relative prices. The simulation results show that the tourism sectors are currently undertaxed. Additionally, taxing tourism sectors is found to be the most socially efficient means of raising tax revenue. (c) 2005 Elsevier Ltd. All rights reserved.

引用

页码：1183 / 1200

页数：18

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