Lunch seminar - dr Karolina Goraus-Tańska
1 marca 2019
Kolejne spotkanie z cyklu Lunch Seminar na naszym wydziale odbędzie się 20 marca (środa) o godz. 13.15 w sali A103. Dr Karolina Goraus-Tańska wygłosi prezentację o tytule: „Redistribution via VAT and cash transfers: an assessment in six low- and middle-income countries” (abstrakt poniżej).
Seminarium otwarte jest dla wszystkich – pracowników Wydziału, doktorantów, studentów studiów magisterskich i licencjackich, a także wszystkich zainteresowanych spoza WNE UW. W ramach spotkania będzie mały (kanapkowy) lunch.
Pełen harmonogram cyklu seminariów w tym semestrze znajduje się tutaj.
Zainteresowanych wystąpieniem na Lunch Seminar prosimy o kontakt drogą mailową z Ewą Zawojską ().
Abstrakt: As in high-income countries, reduced rates of VAT and VAT exemptions (“preferential VAT rates”) are a common feature of indirect tax systems in low- and middle-income countries (LMICs). Many of the goods and services that are granted preferential rates – such as foodstuffs and kerosene – seem likely to receive such treatment on the grounds that they provide a means for the government to indirectly target poorer households, for whom such expenditures may take up a large proportion of their total budget. We use microsimulation methods to estimate the impact of preferential VAT rates in six LMIC countries, considering their effect on revenues, poverty, inequality, and across the consumption distribution. We consider whether other policy tools might be better suited for the pursuit of distributional objectives by estimating the impact of existing cash transfer schemes and a hypothetical scenario where the revenue raised from broadening the VAT base is used to fund a Universal Basic Income (UBI) in each country. We find that although preferential VAT rates reduce poverty, they are not well targeted towards poor households overall. Existing cash transfer schemes are better targeted but would not provide a suitable means of compensation for a broader VAT base given their low coverage and issues related to their targeting mechanisms. Despite being completely untargeted, a UBI funded by the revenue gains from a broader VAT base would create large net gains for poor households and reduce inequality and most measures of extreme poverty in each of the countries studied – even if only 75% of the additional VAT revenue was disbursed as UBI payments.
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