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GTAP Resource #3203

"The Impacts of Direct Tax Reform on Taiwan's Economy-A Computable General Equilibrium Analysis "
by Lin, Yu-Hui, Chen Dickens J. Chen, Ching-Cheng Chang and Shih-Hsun Hsu


Abstract
This paper provides an economy-wide analysis of impacts of tax increases on Taiwan¡¦s economy and taxation after terminating Upgrading Industries Act, but keep neutrality of the nation¡¦s taxation and budget. Policy suggestions from the CGE analysis will be provided for future tax reform consideration.
Our study will provide policy simulation analysis according to the suggestion of the Ministry of Finance, Taiwan. The simulation scenarios will be based on the principle of taxation neutrality and be expected to get different compositional set of tax reducing from terminating Upgrading Industries Act and increasing income tax of listed enterprises by 10% which will be returned to enterprises and individuals. On the other hand, we will also simulate the impacts of public investment from the 10% increment of tax on the macroeconomy and industries.
Our study combines the input-output table and national income into the Social Accounting Matrix. Therefore, we are able to observe variation of production and investment through the above simulation which will reflect the impacts of income distribution and expenditure. Through interaction of production, expenditure and distribution, we can simulate the operation of the whole economic system and the effect of the efficiency and the fairness. The above simulation will show advantages and disadvantages of different measures and the results will be provided for references of decision makers.


Resource Details (Export Citation) GTAP Keywords
Category: 2010 Conference Paper
Status: Published
By/In: Presented at the 13th Annual Conference on Global Economic Analysis, Penang, Malaysia
Date: 2010
Version:
Created: Chen, C. (2/28/2010)
Updated: Batta, G. (7/22/2010)
Visits: 1,337
- Domestic policy analysis
- Economic growth
- Economic development
- Asia (East)


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