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.

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

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