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NATIONAL BUREAU OF ECONOMIC RESEARCH
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Anwar Shah

World Bank

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Institutional Affiliation: World Bank

NBER Working Papers and Publications

June 1990An Alternative View of Tax Incidence Analysis for Developing Countries
with John Whalley: w3375
This paper revisits the long-standing issue of the incidence of taxes in developing countries. Its central theme is that despite many decades of studies, tax incidence analyses for developing countries continue to be based upon the same shifting assumptions used in developed country studies, despite some obvious pitfalls. Taxes are assumed to be shifted forward to consumers, or backwards onto factor incomes, as has been the case for developed country tax incidence work from Bowley and Stamp to Peclunan and Okner. Developing countries typically have a much different non-tax policy and regulatory environment from developed countries, with higher protection, rationed foreign exchange, price controls, black markets, credit rationing and many other features. The paper argues that all these feat...

Published: World Bank Economic Review, vol. 5, no. 3, September 1991

 
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