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Incidence of value added taxation on inequality: Evidence from Sri Lanka

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  • P Sivashankar
  • RMPS Rathnayake
  • Maneka Jayasinghe
  • Christine Smith

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  • P Sivashankar & RMPS Rathnayake & Maneka Jayasinghe & Christine Smith, 2017. "Incidence of value added taxation on inequality: Evidence from Sri Lanka," Discussion Papers in Economics economics:201704, Griffith University, Department of Accounting, Finance and Economics.
    • Handle: RePEc:gri:epaper:economics:201704
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    File URL: https://research-repository.griffith.edu.au/bitstream/handle/10072/390483/2017-04-incidence-of-value-added-taxation-on-inequality.pdf
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    More about this item

    Keywords

    Inequality; Value Added Tax; Tax incidence; Kakwani index; Gini coefficient;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • C18 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Methodolical Issues: General

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