科摩罗的税收和支出政策：微观模拟的分配效应.pdfVIP

TaxandExpenditure

PoliciesinComoros:

DistributiveEffectsUsingMicro-

Simulations

Al-MouksitAkimandJiajiaGu

SIP/2026/016

IMFSelectedIssuesPapersarepreparedbyIMFstaffas

backgrounddocumentationforperiodicconsultationswith

membercountries.Itisbasedontheinformationavailableat

thetimeitwascompletedonJanuary27,2026.Thispaperis

alsopublishedseparatelyasIMFCountryReportNo26/48.

2026

MAR

©2026InternationalMonetaryFundSIP/2026/016

IMFSelectedIssuesPaper

AfricanDepartment

TaxandExpenditurePoliciesinComoros:DistributiveEffectsUsingMicro-Simulations,Unionofthe

Comoros

PreparedbyAl-MouksitAkimandJiajiaGu

AuthorizedfordistributionbyRuudVermeulen

March2026

IMFSelectedIssuesPapersarepreparedbyIMFstaffasbackgrounddocumentationforperiodic

consultationswithmembercountries.Itisbasedontheinformationavailableatthetimeitwas

completedonJanuary27,2026.ThispaperisalsopublishedseparatelyasIMFCountryReportNo26/48.

ABSTRACT:ThispaperassessesthedistributionalimpactoftaxandexpenditurepoliciesinComorosusinga

microsimulationframeworkbasedontheCommitmenttoEquity(CEQ)methodologyandhouseholdsurvey

data.Itevaluateskeyrevenue-raisingreformsundertheIMFExtendedCreditFacilityandpost-WTO

accession,includingtaxbasebroadening,theremovaloftaxexpenditures,andchangesinbordertaxation.

Theanalysisalsoexaminestheincidenceoffuelsubsidies.Resultsshowthatwhileproposedreforms

effectivelyincreaserevenues,theirimpactoninequalityislimited.Taxexemptionsandfuelsub