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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
OECD iLibrary Books Complete
Details
Subject(s)
Spendings tax
—
OECD countries
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Value-added tax
—
OECD countries
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Spendings tax
—
Korea
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Related name
Korea Institute of Public Finance
[Browse]
Series
OECD Tax Policy Studies, no.22.
[More in this series]
OECD Tax Policy Studies, 19900538 ; no.22
[More in this 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.
Show 7 more Contents items
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.
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The distributional effects of consumption taxes in OECD countries.
id
9990126493506421