Advancing Inclusive Growth in Cambodia /

We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva and others, 2018). Over the last two decades, Cambodia's consumption inequality and poverty have declined. However, income inequalit...

Szczegółowa specyfikacja

Opis bibliograficzny
1. autor: Hansen, Niels-Jakob
Kolejni autorzy: Gjonbalaj, Albe
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 2019.
Seria:IMF Working Papers; Working Paper ; No. 2019/187
Dostęp online:Full text available on IMF
Opis
Streszczenie:We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva and others, 2018). Over the last two decades, Cambodia's consumption inequality and poverty have declined. However, income inequality is higher, and large gaps remain between urban and rural residents. At the same time, domestic revenue mobilization has improved substantially, but collection of tax revenue is biased towards non-progressive sources. We use the model to evaluate the growth and inequality impact of reforms that increase infrastructure spending by raising (i) VAT, (ii) property tax, or (iii) personal income tax. We find that using property taxes delivers the largest increase in GDP and reduction in inequality. Reaping the gains from property taxation will however require additional investments in tax administration.
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Opis fizyczny:1 online resource (25 pages)
Format:Mode of access: Internet
ISSN:1018-5941
Ograniczenie dostępu:Electronic access restricted to authorized BRAC University faculty, staff and students