01648cas a2200253 a 4500 AALejournalIMF008547 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451875584 1018-5941 BD-DhAAL BD-DhAAL Munoz, Sonia. Social Impact of a Tax Reform : The Case of Ethiopia / Sonia Munoz, Stanley Cho. Washington, D.C. : International Monetary Fund, 2003. 1 online resource (39 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional funds for poverty-reducing spending, including primary education. At the same time, there is significant scope for making education spending more pro-poor by increasing the access of low-income households to schools. Mode of access: Internet Cho, Stanley. IMF Working Papers; Working Paper ; No. 2003/232 Full text available on IMF http://elibrary.imf.org/view/journals/001/2003/232/001.2003.issue-232-en.xml IMF e-Library