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The distributional effects of consumption taxes in OECD countries.

Author: Organisation for Economic Co-operation and Development.; OECD iLibrary.
Publisher: Paris : OECD/Korea Institute of Public Finance, [2014]
Series: OECD tax policy studies, no. 22.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
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.
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Genre/Form: Electronic books
e-book [online only]
Additional Physical Format: Print version:
Distributional effects of consumption taxes in OECD countries.
[Paris, France] : OECD : Korea Institute of Public Finance, ©2014
148 pages
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Organisation for Economic Co-operation and Development.; OECD iLibrary.
ISBN: 9264222804 9789264222809 9264224521 9789264224520
OCLC Number: 900622445
Description: 1 online resource (148 pages) : color illustrations.
Contents: Foreword and acknowledgements --
Executive summary --
Taxing consumption in OECD countries --
The distributional effects of consumption taxes --
The effectiveness of reduced VAT rates as a redistributional tool --
The VAT system in Korea: Measuring its burden and revenue ratios --
Demographic breakdowns by decile --
Tax expenditure tables: Reduced VAT rates --
Burden ratios of the Korean liquor, cigarette and transport fuel taxes --
Korean VAT burdens and household characteristics.
Series Title: OECD tax policy studies, no. 22.

Abstract:

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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