The Distributional Effects of Consumption Taxes in OECD Countries

The Distributional Effects of Consumption Taxes in OECD Countries

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: Organisation for Economic Co-operation and Development (-), Korea Institute of Public Finance
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2014.
Series:OECD Tax Policy Studies, no.22.
Subjects:
Spendings tax > OECD countries.
Value-added tax > OECD countries.
Spendings tax > Korea.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706435606719

Similar Items

Similar Items