This paper analyzes the impacts of indirect tax benefits policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on alcoholic beverages and tobacco products, and changes to employers’ and employees’ contributions to the National Health Insurance Fund. The results of the first reform find a positive effect on government tax revenue and a neutral effect on income distribution and poverty. The results of the second reform find a positive effect on household income distribution and consumption. The findings show that, despite increasing unequal income distribution, poverty indicators fell.

中文翻译：

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间接税对坦桑尼亚收入分配和贫困的影响

本文通过应用标准静态微观模拟模型 TAZMOD v1.8 分析了间接税收优惠政策改革对坦桑尼亚收入分配和贫困的影响。模拟模拟了两项间接税改革，包括改变酒精饮料和烟草产品的消费税和增值税税率，以及改变雇主和雇员对国家健康保险基金的缴款。第一次改革的结果发现对政府税收收入产生积极影响，对收入分配和贫困产生中性影响。第二次改革的结果发现对家庭收入分配和消费产生了积极影响。调查结果表明，尽管收入分配不平等加剧，贫困指标下降。