The Resource VAT, income distribution, and tax incidence

VAT, income distribution, and tax incidence

Label
VAT, income distribution, and tax incidence
Title
VAT, income distribution, and tax incidence
Creator
Subject
Summary
The paper describes the problems encountered in appraising the incidence of a tax, in particular, that of the VAT. The futility of attempting to evaluate the incidence of entire tax systems is outlined: limitations on data and severe conceptu~l and methodological problems render the answers obtained quite unreliable. The results of studies of tax incidence that express tax burdens as effective tax rates can be no bettEr than the incidence assumptions and data underlying them
http://library.link/vocab/creatorName
McLure, C.E. (Jr.)
Geographic coverage
International
Language note
English
Series statement
Development Research Department Discussion Paper
Series volume
Report No. DRD226
http://library.link/vocab/subjectName
  • redistribution principle
  • VAT
Label
VAT, income distribution, and tax incidence
Publication
Extent
27 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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