Tax-benefit incidence of value added tax on food and medicine to fund progressive social expenditure
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- Jochimsen, Beate & Wanyagathi Maina, Anne, 2019. "Consumption taxes, income distribution and poverty: Evidence from Kenya," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 19-06, University of Cologne, FiFo Institute for Public Economics.
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More about this item
Keywords
Value added tax; tax-benefit incidence.;JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
NEP fields
This paper has been announced in the following NEP Reports:- NEP-AGR-2011-03-12 (Agricultural Economics)
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