Table 3

Dispersion of Total Business and Excise Tax Burden Before and After VAT (Percent of Sectoral Value Added)

	Before VAT	VAT Case 1	VAT Case 2	VAT Case 3	VAT Case 4
1. Paddy	0.95	0.00	0.00	0.00	0.00
2. Other Major Crops	0.83	0.00	0.00	0.00	0.00
3. Vegetables & Fruits	0.47	0.00	0.00	0.00	0.00
4. Other Agriculture	1.78	0.00	0.00	0.00	0.00
5. Fishing	0.31	0.00	0.00	0.00	0.00
6. Slaughtering	2.36	6.33	6.97	6.98	16.47
7. Canned & Processed Foods	2.17	0.33	0.36	0.64	0.69
8. Rice Milling	3.24	5.51	6.06	6.19	14.25
9. Beverage	89.32	89.07	89.60	89.43	14.92
10. Tobacco Processing	237.19	249.51	233.48	230.64	34.07
11. Other Foods	3.99	5.52	6.07	5.30	13.98
12. Clothing	7.87	4.91	5.41	4.85	12.46
13. Wood, Plastic & Rubber Products	6.72	2.58	2.82	2.55	6.18
14. Basic Industries	11.86	18.49	19.57	18.42	28.28
15. Appliances	6.81	3.36	3.69	3.76	8.35
16. Other H-H Items	6.62	7.98	8.80	9.04	20.96
17. Other Industries	7.57	10.07	11.09	10.00	26.63
18. Fuel	399.37	470.44	387.22	380.63	167.74
19. Utilities	0.00	8.31	9.17	15.65	22.79
20. Construction	4.64	7.33	8.05	6.84	19.17
21. Hotel & Restaurant	6.86	5.01	5.52	4.69	13.09
22. Transport	4.72	0.00	0.00	0.00	0.00
23. Real Estate	5.50	3.20	3.52	2.86	8.34
24. Public Administration	0.00	0.00	0.00	0.00	0.00
25. Education	0.00	0.00	0.00	0.00	0.00
26. Health	0.92	0.00	0.00	0.00	0.00
27. Other Services	9.06	9.20	9.43	9.53	6.01
Coefficient of Variation	2.83	2.93	2.76	2.75	1.95