Using Computable General Equilibrium for the Assessment of Impacts of Value-Added Tax in Sudan

2012 ◽  
Author(s):  
Issam A.W. Mohamed
Keyword(s):  
General Equilibrium ◽  
Computable General Equilibrium ◽  
Value Added ◽  
Value Added Tax

scholarly journals An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Maria Berrittella ◽  
Filippo Alessandro Cimino
Keyword(s):  
Computable General Equilibrium ◽  
Emission Trading ◽  
Value Added ◽  
Carbon Market ◽  
Eu Ets ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
Eu Member States ◽  
The Eu

AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge mechanism that EU Member States could adopt to reduce the VAT fraud phenomena in the European carbon market.

How Pro-Poor and Income Equitable Are Tourism Taxation Policies in a Developing Country? Evidence from a Computable General Equilibrium Model

2016 ◽  
Vol 56 (3) ◽  
pp. 334-346 ◽  
Author(s):  
Renuka Mahadevan ◽  
Hidayat Amir ◽  
Anda Nugroho
Keyword(s):  
Income Inequality ◽  
Computable General Equilibrium ◽  
Value Added ◽  
Computable General Equilibrium Model ◽  
Cash Transfer ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Negative Effects ◽  
Transfer Policy ◽  
Resource Misallocation

This article highlights the impacts on poverty, income inequality, and the macroeconomic and sectoral output resulting from increases in the value-added tax and sales tax on hotels and restaurants using Indonesia as a case study. While taxing tourism-related sectors was ineffective in reducing poverty and income inequality, using tax revenue from the value-added tax as a cash transfer policy was effective and more so in rural Indonesia. Tax revenue used for infrastructural development was however limited in its impact on poverty and income distribution. Overall, the negative effects of taxation on various industries and the contraction of GDP and employment in the economy need to be mitigated. This can be done with an appropriate policy mix for the use of tax revenue between cash transfers and expenditure in education and health, with the view to address potential resource misallocation and output contraction in other industries.

scholarly journals An assessment of import tariff costs for Italian exporting firms

2020 ◽  
Author(s):  
Ilaria Fusacchia ◽  
Alessandro Antimiani ◽  
Luca Salvatici
Keyword(s):  
General Equilibrium ◽  
Computable General Equilibrium ◽  
Value Added ◽  
Analytical Framework ◽  
Computable General Equilibrium Model ◽  
Trade Protection ◽  
The European Union ◽  
Exporting Firms ◽  
Industrial Sectors ◽  
Tariff Structure

AbstractSince production and trade are increasingly organized within global value chains (GVCs), assessing who effectively pays the cost of protection is not straightforward and since productive processes are internationally fragmented, quantifying the effects of trade policy requires an enhanced analytical framework that takes international input–output linkages into account to assess the implications trade costs have on competitiveness at national and sector levels. This paper defines a new synthetic measure of trade protection based on the value added in trade, capturing the effects that the tariff structure has on exporting firms that rely on imported intermediate inputs. The index, defined in a general equilibrium framework, provides a theoretically sound protection measurement in the context of GVCs. We assess trade protection by computing protection indexes at the bilateral level on both gross imports and imports to exports using the Global Trade Analysis Project computable general equilibrium model. These indexes are used to investigate the relationship between the European Union tariffs and integration of the Italian GVCs. In the case of Italy, imports to exports are overall less protected than gross imports with significant differences at the sector level. Despite the low levels of nominal protection, industrial sectors play a central role in explaining our results. EU tariffs mostly affect Italian exporting firms in the case of chemical products, wearing apparel and leather products.

scholarly journals DAMPAK PEMBERLAKUAN BEA KELUAR TERHADAP KINERJA EKSPOR SEKTOR KELAUTAN DAN PERIKANAN INDONESIA

2016 ◽  
Vol 11 (2) ◽  
pp. 185
Author(s):  
Estu Sri Luhur ◽  
Tajerin Tajerin
Keyword(s):  
General Equilibrium ◽  
Computable General Equilibrium ◽  
Raw Materials ◽  
Export Performance ◽  
Value Added ◽  
Processing Industry ◽  
Cge Models ◽  
Primary Products ◽  
Fishery Products ◽  
The Impact

Indonesia merupakan salah satu negara eksportir produk perikanan terbesar di dunia dengan komoditas unggulan udang, tuna, dan rumput laut. Namun, komoditas ekspor Indonesia masih didominasi oleh produk primer berupa bahan mentah sehingga nilai ekspor masih rendah. Tulisan ini bertujuan untuk menganalisis dampak pemberlakuan bea keluar terhadap produk primer perikanan terhadap kinerja ekspor sektor kelautan dan perikanan sebagai salah satu cara mengatasi permasalahan tersebut. Kajian ini menggunakan data sekunder dengan mengambil Tabel I-O tahun 2008 yang kemudian disusun dalam bentuk computable general equilibrium (CGE) dengan menggunakan model Orani-G. Komoditas yang dianalisis adalah ikan TTC, ikan tangkap lainnya, patin, kerapu, rumput laut, budidaya lainnya, udang, ikan kering dan ikan olahan. Kajian ini menggunakan simulasi dengan tiga skenario pemberlakuan bea keluar, yaitu 7,5% (sim-1), 15% (sim-2), dan 22,5% (sim-3). Hasil kajian menunjukkan bahwa skenario 3, yaitu pemberlakuan tarif bea keluar 22,5% memberikan dampak terbesar terhadap kinerja makroekonomi di antaranya  peningkatan GDP 0,01% dan konsumsi rumah tangga sebesar 0,046%. Dampak terhadap kinerja sektoral: 1) output dan nilai tambah produk primer perikanan mengalami penurunan terbesar pada ikan TTC sebesar 0,68%, sedangkan output dan nilai tambah produk olahan perikanan mengalami peningkatan terbesar pada ikan olahan sebesar 0,72%; 2)  ekspor produk primer perikanan mengalami penurunan terbesar pada udang sebesar 35,81%, sedangkan ekspor produk olahan perikanan mengalami peningkatan terbesar pada ikan olahan sebesar 2,41%; 3) impor produk primer perikanan produk olahan perikanan mengalami penurunan terbesar pada udang sebesar 23,09%.Title: Impacts of Export Duties to Marine and Fisheries Sector’s Export PerformanceIndonesia has one of the largest exporters of fisheries products in the world with leading commodity shrimp, tuna and seaweed. However, Indonesia's exports are still dominated by primary products such as raw materials so that the value of exports is still low. On the other hand, the development of fishery processing industry in the country is still plagued by a lack of supply of raw materials so that to this day processing industry relies heavily on imported products. This paper aims to analyze the impact of the imposition of export duties on primary products of fisheries on the export performance of marine and fisheries sector as one way of addressing the issue. This study uses secondary data by taking the 2008 IO table is then compiled in the form of Computable General Equilibrium (CGE) models using Orani-G. Commodities are analyzed TTC fish, catch more fish, catfish, grouper, sea grass, other farming, shrimp, dried fish and fish preparations. This study uses three scenarios simulated with the imposition of export duties, ie 7.5% (sim-1), 15% (sim-2), and 22.5% (sim-3). The results show that the impact of the imposition of export duties on macroeconomic performance including 0.01% increase in GDP and household consumption amounted to 0.046%. Impact on sectoral performance: 1) output and value added fishery primary products experienced the largest decline in fish TTC 0.68%, while the output and value added processed fishery products experienced the largest increase in fish preparations of 0.72%; 2) export of primary products fishery experienced the largest decline in shrimp by 35.81%, while exports of processed fishery products experienced the largest increase in fish processed by 2.41%; 3) imports of primary products fishery processed fishery products experienced the largest decline in shrimp at 23.09%.

scholarly journals A computable general equilibrium model to analyze distributive aspects in Brazil with a trade policy illustration

2005 ◽  
Vol 35 (4) ◽  
pp. 739-765 ◽  
Author(s):  
Samir Cury ◽  
Allexandro Mori Coelho ◽  
Carlos Henrique Corseuil
Keyword(s):  
Income Distribution ◽  
General Equilibrium ◽  
Equilibrium Model ◽  
Computable General Equilibrium ◽  
Value Added ◽  
Computable General Equilibrium Model ◽  
General Equilibrium Model ◽  
Income Transfers ◽  
Distribution Process ◽  
Propagation Methods

This paper presents a Computable General Equilibrium model specified to simulate the policy impacts on income distribution in Brazil, with complex and systemic propagation methods. To capture the distributive impacts, the model adopts a design focused on the separation of production and institutional factors, as labor and households. The model has three blocks: product and factor markets, and a block that handles with income transfers among institutions. The labor market specification incorporates a recent theoretical advance that allows the determination of involuntary unemployment in the equilibrium. The third block specifies the distribution of the value added among production factors and the redistribution of income among agents/institutions. The simulations of a partial economic "closure" show modest welfare reduction for most workers and families. Also, we checked that the homogeneity property of the model holds only with full indexation of all income transfers, which has important implications for the income distribution process modeling.

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