Applying Tax Policy Models in Country Economic Work: Bangladesh, China, and India
通过世界银行对孟加拉国、中国和印度的案例，展示了税收政策模型如何辅助设计税制改革方案，并量化不同假设下的经济影响。
Three examples from the World Bank's country economic work show how models can complement general principles in guiding the design of a tax reform package. The Bangladesh model highlights the sensitivity of judgments about desirable tax bases to assumptions about the labor market and substitutability in production. The China model quantifies the losses from recommending a single rate value added tax when prices are controlled and public capital is freely provided to state enterprises. The India model shows what fiscal adjustment is consistent with tariff reductions undertaken to promote an outward-oriented development strategy. Most of the costs of constructing tax policy models are related to the need to establish a consistent data set and to calibrate the model in a way that allows its behavior to be consistent with what good economic analysis would lead one to expect.