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oai:www.ideals.illinois.edu:2142/20591 2023-07-10 col_2142_5131 col_2142_14830 com_2142_5130 com_2142_14829 com_2142_8903

Leuthold, Jane H. Kusumanto, Bambang 2011-05-07T12:43:38Z 2011-05-07T12:43:38Z 10000-01-01 1989 This study utilizes a computable general equilibrium (CGE) model designed for an open economy to analyze the incidence of a consumption-type value-added tax (VAT) in Indonesia. Tax incidence is broadly defined to include the impact of the VAT on relative commodity prices, demand and supply of products, investment and saving, government revenues and the balance of payment. Using the 1980 Indonesian economic data as a benchmark equilibrium, the effects of the VAT are investigated within a differential incidence framework by substituting existing taxes in the system by the VAT. It is found that compared to the pre-VAT tax system, the VAT improves the allocation of resources indicated by the positive welfare gain measured in the Hicksian compensating variation. The VAT is also found to be slightly regressive with respect to household income and the distribution of the welfare gain. Yet it becomes less regressive after tax exemptions on some necessities are considered. Made available in DSpace on 2011-05-07T12:43:38Z (GMT). No. of bitstreams: 2 license.txt: 4922 bytes, checksum: 910b249b4beec47e7ab768910c8f966f (MD5) 8924870.pdf: 5620647 bytes, checksum: 5d20900b1bf9d3d7735dea4039106e5a (MD5) Previous issue date: 1989 Item marked as restricted to the 'UIUC Users [automated]' Group (id=2) by Howard Ding (hding2@illinois.edu) on 2011-05-07T14:44:55Z Item is restricted indefinitely. Restriction data tranferred 2014-07-01T11:19:50-05:00 Original Data Group with Access UIUC Users [automated] Release Date: none Reason: ETDs are only available to UIUC Users without author permission ETDs are only available to UIUC Users without author permission U of I Only AAI8924870 (UMI)AAI8924870 http://hdl.handle.net/2142/20591 eng Copyright 1989 Kusumanto, Bambang Economics, General Economics, Finance Incidence of value-added tax in Indonesia: A general equilibrium analysis text Economics Economics University of Illinois at Urbana-Champaign Dissertation Ph.D.