The adoption of the value-added tax the Democratic Republic of Congo in 2012 led to price increases that are thought to adversely affect the welfare of most Congolese households. To date, research has not yet examined the poverty and distributional impacts of this tax reform. Using data from the 2012 Living Standards Measurement Survey, this paper investigates whether the current value-added tax regime, with its exemptions, is progressive. Relying...
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详细
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2019/06/28
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工作文件（编号系列）
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138532
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1
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1
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2019/06/28
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Disclosed
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Welfare Impact of Value-Added Tax Reform : The Case of the Democratic Republic of Congo
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Poverty and Equity