Is The Value Added Tax Naturally Progressive?
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References listed on IDEAS
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- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2024.
"Informality, Consumption Taxes, and Redistribution,"
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- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1277, University of Warwick, Department of Economics.
- Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020. "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers 14945, C.E.P.R. Discussion Papers.
- Bachas,Pierre Jean & Gadenne,Lucie & Jensen,Anders, 2020. "Informality, Consumption Taxes and Redistribution," Policy Research Working Paper Series 9267, The World Bank.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," CAGE Online Working Paper Series 487, Competitive Advantage in the Global Economy (CAGE).
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," IFS Working Papers W20/14, Institute for Fiscal Studies.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," NBER Working Papers 27429, National Bureau of Economic Research, Inc.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2022. "Informality, Consumption Taxes and Redistribution," Working Papers 945, Queen Mary University of London, School of Economics and Finance.
- Anders Jensen & Pierre Bachas & Lucie Gadenne, 2021. "Informality, Consumption Taxes and Redistribution," CID Working Papers 407, Center for International Development at Harvard University.
- Asatryan, Zareh & Gomtsyan, David, 2020.
"The incidence of VAT evasion,"
ZEW Discussion Papers
20-027, ZEW - Leibniz Centre for European Economic Research.
- Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011.
"Can the removal of VAT Exemptions support the Poor? The Case of Niger,"
CERDI Working papers
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- Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers 201106, CERDI.
- Céline DE QUATREBARBES & Dorothée BOCCANFUSO & Luc SAVARD, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers 201511, CERDI.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers halshs-00577148, HAL.
- Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers halshs-01151644, HAL.
- Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Cahiers de recherche 11-04, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 05 Dec 2015.
- Mr. Michael Keen, 2012. "Taxation and Development: Again," IMF Working Papers 2012/220, International Monetary Fund.
- Ozgur Emre Koc & Taha Bahadir Sarac & Neslihan Koc & Ugur Cicek, 2024. "The Effects of Taxes on Income Distribution Justice," International Journal of Economics and Financial Issues, Econjournals, vol. 14(6), pages 339-351, October.
- Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.
- Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.
- Rodrigo Cubero & Ivanna Vladkova Hollar, 2010. "Equity and Fiscal Policy: The Income Distribution Effects of Taxation and Social Spending in Central America," IMF Working Papers 2010/112, International Monetary Fund.
- Mattéo Godin & Romain Houssa & Kelbesa Megersa, 2017. "The Performance of VAT in DGD-partner countries," BeFinD Working Papers 0116, University of Namur, Department of Economics.
- Keen, Michael & Lockwood, Ben, 2010.
"The value added tax: Its causes and consequences,"
Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
- Mr. Ben Lockwood & Mr. Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 2007/183, International Monetary Fund.
- Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
- Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
- Artem Krasnov & Aizada Okanova & Yana Yeraliyeva & Maral Kozhakhmetova & Alma Karshalova & Madina Aitkazina, 2020. "Development of the financial policy of the Eurasian economic union countries: tax harmonization," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 138-149, September.
- de Quatrebarbes, Céline & Boccanfuso, Dorothée & Savard, Luc, 2016. "Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger," Economic Modelling, Elsevier, vol. 57(C), pages 76-92.
- Christian E. Weller & Manita Rao, 2008. "Can Progressive Taxation Contribute to Economic Development?," Working Papers wp176, Political Economy Research Institute, University of Massachusetts at Amherst.
- Michael Keen, 2009. "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries," Journal of Economic Literature, American Economic Association, vol. 47(1), pages 159-170, March.
- Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
- Joel Slemrod & Tejaswi Velayudhan, 2022. "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , vol. 50(1), pages 4-32, January.
- Richard M. Bird, 2014.
"Foreign advice and tax policy in developing countries,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144,
Edward Elgar Publishing.
- Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Zhila Abshari & Glenn P. Jenkins & Chun-Yan Kuo & Mostafa Shahee, 2021. "Progressive Taxation versus Progressive Targeted Transfers in the Design of a Sustainable Value Added Tax System," Sustainability, MDPI, vol. 13(20), pages 1-17, October.
- Alastair Thomas, 2022. "Reassessing the regressivity of the VAT," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 23-38, March.
- Suresh Narayanan, 2014. "The Impact Of The Goods And Services Tax (Gst) In Malaysia: Lessons From Experiences Elsewhere (A Note)," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 59(02), pages 1-15.
- Fikri R. Arrachman & Riatu M. Qibthiyyah, 2018. "The Relationship of VAT Rate and Revenues in the Case of Informality," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 64, pages 73-96, Juni.
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More about this item
Keywords
Value Added Tax; incidence; compliance;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2006-04-29 (Public Economics)
- NEP-PUB-2006-04-29 (Public Finance)
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