Author : OECD,Korea Institute of Public Finance
Publisher : OECD Publishing
Page : 154 pages
File Size : 45,5 Mb
Release : 2014-12-10
Category : Electronic
ISBN : 9789264224520
OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries by OECD,Korea Institute of Public Finance Pdf
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.