OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries

OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries
Author :
Publisher : OECD Publishing
Total Pages : 154
Release :
ISBN-10 : 9789264224520
ISBN-13 : 9264224521
Rating : 4/5 (521 Downloads)

Book Synopsis OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries by : OECD

Download or read book OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2014-12-10 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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This study describes the large differences in the size and structure of consumption taxes among OECD countries, and then reviews the types of assumptions that a