The Distributional Effects of Consumption Taxes in OECD Countries [electronic resource] / Organisati...
The Distributional Effects of Consumption Taxes in OECD Countries [electronic resource] / Organisati...
The Distributional Effects of Consumption Taxes in OECD Countries [electronic resource] / Organisation for Economic Co-operation and Development and Korea Institute of Public Finance
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (152 pages)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Tax expenditure tables: Reduced VAT rates -- Burden ratios of the Korean liquor, cigarette and transport fuel taxes -- Executive summary -- Taxing consumption in OECD countries -- The distributional effects of consumption taxes -- The effectiveness of reduced VAT rates as a redistributional tool --...
Publication information
Publisher
Paris : OECD Publishing, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
Summary
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.
Alternative Titles
Full title
The Distributional Effects of Consumption Taxes in OECD Countries [electronic resource] / Organisation for Economic Co-operation and Development and Korea Institute of Public Finance
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.22
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lxgmOgl
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lxgmOgl
Other Identifiers
ISBN
9789264224520 (PDF)
DDC
338.10923689
MMS ID
991023945877802626
