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Indirect tax reform and the poor in Papua New Guinea

CollectionsPacific Economic Bulletin (1991-2010)
Title: Indirect tax reform and the poor in Papua New Guinea
Author(s): Gibson, John
Publisher: Crawford School of Public Policy, The Australian National University
Asia Pacific Press
Reform of indirect taxation and tariffs underway in Papua New Guinea will have considerable impacts on consumer welfare?impacts that are complicated by Papau New Guinea?s developing country status. There are difficulties in designing compensation arrangements for the poor in industrial countries (such as Australia and New Zealand) which have sophisticated transfer systems. One of the aims of reform is to reduce distortions but Papua New Guinea?s value-added tax will introduce distortions through merit-good exemptions. This article uses nationally representative household survey data to identify the items comsumed by poor households in Papua New Guinea. The results help to answer questions about which items should be exempt from the value-added tax on the grounds of distributional equity and poverty alleviation.
ISSN: 1834-9455 (online)
0817-8038 (print)


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