The Distributional Effects of Consumption Taxes in OECD Countries [electronic resource] / Organisation for Economic Co-operation and Development and Korea Institute of Public Finance

Author
Organisation for Economic Co-operation and Development [Browse]
Format
Book
Language
English
Published/​Created
Paris : OECD Publishing, 2014.
Description
1 online resource (152 pages)

Availability

Available Online

Details

Subject(s)
Series
Summary note
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.
Language note
English
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
  • The VAT system in Korea: Measuring its burden and revenue ratios
  • Demographic breakdowns by decile
  • Korean VAT burdens and household characteristics
  • Foreword and acknowledgements.
ISBN
9789264224520 (PDF)
Statement on language in description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage. Read more...
Other views
Staff view

Supplementary Information