Is the Value Added Tax Naturally Progressive?
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References listed on IDEAS
- Gilbert E. Metcalf, 1994. "Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax," NBER Working Papers 4619, National Bureau of Economic Research, Inc.
- Gilbert E. Metcalf, 1995. "Value-Added Taxation: A Tax Whose Time Has Come?," Journal of Economic Perspectives, American Economic Association, vol. 9(1), pages 121-140, Winter.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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"The value added tax: Its causes and consequences,"
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Cahiers de recherche
11-04, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke, revised 05 Dec 2015.
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More about this item
KeywordsValue Added Tax; incidence; compliance;
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2006-04-29 (All new papers)
- NEP-PBE-2006-04-29 (Public Economics)
- NEP-PUB-2006-04-29 (Public Finance)
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