Redistribution via VAT and Cash Transfers: An Assessment in Four Low and Middle Income Countries
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- Tom Harris & David Phillips & Ross Warwick & Maya Goldman & Jon Jellema & Karolina Goraus & Gabriela Inchauste, 2018. "Redistribution via VAT and cash transfers: an assessment in four low and middle income countries," IFS Working Papers W18/11, Institute for Fiscal Studies.
References listed on IDEAS
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- World Bank, 2019.
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[Rapport sur le développement dans le monde 2019]," World Bank Publications, The World Bank, number 30435.
- Rebone Gcabo & Boitumelo Moche & Wynnona Steyn & Boikhutso Moahlodi & Jukka Pirttilä & Michael Noble & Gemma Wright & Helen Barnes & Faith Masekesa, 2019. "Modelling value-added tax (VAT) in South Africa: Assessing the distributional impact of the recent increase in the VAT rate and options for redress through the benefits system," WIDER Working Paper Series wp-2019-13, World Institute for Development Economic Research (UNU-WIDER).
More about this item
Keywordsfiscal incidence; poverty; inequality; value-added tax reform; universal benefit; Ghana; Ethiopia; Zambia; Senegal;
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
- I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-PBE-2018-05-21 (Public Economics)
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