| Table 2 | Summary of Simulation Results |
| Case Study No. | 1 | 2 | 3 | 4 |
| Revenue-Neutral VAT Rate (percent) | 5.79 | 6.37 | 9.99 | 14.97 |
| Efficiency Gain (percent of GDP Change) | -0.04 | 0.01 | 0.02 | 0.60 |
| Price Change (percent) | 1.00 | 1.00 | 1.07 | 1.36 |
| Income Distribution (percent of GINI CHA) | -0.11 | -0.12 | -0.10 | -0.24 |