The Distributional Effects of Consumption Taxes in OECD Countries

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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.

Detalles Bibliográficos
Autor principal:	Organisation for Economic Co-operation and Development.
Autores Corporativos:	Organisation for Economic Co-operation and Development (-), Korea Institute of Public Finance
Formato:	Libro electrónico
Idioma:	Inglés
Publicado:	Paris : OECD Publishing 2014.
Colección:	OECD Tax Policy Studies, no.22.
Materias:	Spendings tax > OECD countries. Value-added tax > OECD countries. Spendings tax > Korea.
Ver en Biblioteca Universitat Ramon Llull:	https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706435606719

Descripción
Sumario:	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.
Descripción Física:	1 online resource (152 pages)
ISBN:	9789264224520