Indirect Tax Reform and Poverty in Albania

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Title: Indirect Tax Reform and Poverty in Albania
Authors: Gazerani, Alireza
Date: 2012-10-17
Abstract: This paper investigates the effects and effectiveness of indirect tax reform on poverty in Albania by using normalized consumption dominance curves method; initiated and developed by Makdissi and Wodon (2002) and improved by Duclos, Makdissi and Wodon (2008); and applying the approach on Albanian Living Standard Measurement Surveys (LSMS) data (2002-2008); to explain poverty reduction and life standard improvement expected from increasing tax on non-food expenditures and putting subsidies on food expenditures in Republic of Albania. The results are in favor of suggested tax reform policies­
URL: http://hdl.handle.net/10393/23412
CollectionScience économique - Mémoires // Economics - Research Papers
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