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Assessing indirect tax reform in a tourism-dependent developing country



Assessing indirect tax reform in a tourism-dependent developing country



World Development Oxford 33(7): 1183-1200



This paper investigates the effects of reforming the current structure of indirect taxes in Mauritius, a relatively tourism-dependent economy. It uses a computable general equilibrium model to explore the relative efficiency of changing sales tax rates in tourism and non-tourism related sectors, allowing for equity considerations.

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Accession: 004048366

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DOI: 10.1016/j.worlddev.2005.04.005


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