Arbeitspapier
The Consequences of the Value-Added Tax on Inequality
This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional county fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous values of neighbouring countries VAT systems as an instrument. The results reveal – in contrast to earlier work – that the revenue consequences of the VAT have not been positive. The results indicate that income-based inequality has increased due to the VAT adoption, whereas consumption inequality has remained unaffected.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 6318
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Fiscal and Monetary Policy in Development
- Thema
-
tax policy
value-added tax
inequality
developing countries
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Alavuotunki, Kaisa
Haapanen, Mika
Pirttilä, Jukka
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2017
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Alavuotunki, Kaisa
- Haapanen, Mika
- Pirttilä, Jukka
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2017
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