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The Impact of VAT Reforms on Poverty in Malawi
Title statement The Impact of VAT Reforms on Poverty in Malawi [rukopis] / Chifundo Mchowa Additional Variant Titles The Impact of VAT Reforms on Poverty in Malawi Personal name Mchowa, Chifundo, (dissertant) Translated title The Impact of VAT Reforms on Poverty in Malawi Issue data 2023 Phys.des. 58 p. + Estimation results from the QUAIDS model Note Ved. práce Jean-Francois Brun Oponent Jean-Louis Combes Ved. práce Fouzi Mourji Another responsib. Brun, Jean-Francois, (thesis advisor) Combes, Jean-Louis, (opponent) Mourji, Fouzi, (consultant) Another responsib. Univerzita Palackého. Katedra rozvojových studií (degree grantor) Keywords VAT Reforms * QUAIDS Model * Demand Elasticity * Poverty * Food Consumption * Taxation * VAT Reforms * QUAIDS Model * Demand Elasticity * Poverty * Food Consumption * Taxation Form, Genre diplomové práce master's theses UDC (043)378.2 Country Česko Language angličtina Document kind PUBLIKAČNÍ ČINNOST Title Mgr. Degree program Navazující Degree program Global Development Policy Degreee discipline Global Development Policy book
Kvalifikační práce Downloaded Size datum zpřístupnění 00288979-459465300.pdf 0 872.2 KB 31.05.2023 Posudek Typ posudku 00288979-ved-777628712.pdf Posudek vedoucího 00288979-opon-370862528.pdf Posudek oponenta
This study investigates the impact of value added tax (VAT) reforms on poverty in Malawi. Specifically, it examines the impact of VAT on food consumption, the effectiveness of current VAT exemptions in benefiting the poor, and the progressiveness of VAT using the Quadratic Almost Ideal Demand System (QUAIDS) model. The study estimates the price and income effects of VAT and analyses the Gini coefficient. The research also simulates the impact of VAT reforms on different household strata. The results show that the non-poor benefit more from the fiscal expense, indicating that VAT is regressive in Malawi. Additionally, households in the first and second strata are more responsive to price changes in cereals and vegetables, while fats, meats, and cereals are the most responsive food products nationally. In terms of expenditure (income elasticities), the study finds that milk, fats, and beverages are luxuries in Malawi while cereals, vegetables, meats, and fruits are necessities. The Malawi Integrated Household Surveys 2019/2020 (IHS5) is used as the primary data source. This study has significant implications for policymakers, as it provides evidence for the potential negative impact of VAT on poverty reduction in Malawi and the need for VAT reforms that prioritize the poor.This study investigates the impact of value added tax (VAT) reforms on poverty in Malawi. Specifically, it examines the impact of VAT on food consumption, the effectiveness of current VAT exemptions in benefiting the poor, and the progressiveness of VAT using the Quadratic Almost Ideal Demand System (QUAIDS) model. The study estimates the price and income effects of VAT and analyses the Gini coefficient. The research also simulates the impact of VAT reforms on different household strata. The results show that the non-poor benefit more from the fiscal expense, indicating that VAT is regressive in Malawi. Additionally, households in the first and second strata are more responsive to price changes in cereals and vegetables, while fats, meats, and cereals are the most responsive food products nationally. In terms of expenditure (income elasticities), the study finds that milk, fats, and beverages are luxuries in Malawi while cereals, vegetables, meats, and fruits are necessities. The Malawi Integrated Household Surveys 2019/2020 (IHS5) is used as the primary data source. This study has significant implications for policymakers, as it provides evidence for the potential negative impact of VAT on poverty reduction in Malawi and the need for VAT reforms that prioritize the poor.
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