Ebook: OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries.
Author: OECD
- Tags: Spendings tax -- OECD countries, Value-added tax -- OECD countries, Spendings tax -- Korea, Spendings tax, Value-added tax, Korea, OECD countries
- Year: 2015
- Publisher: OECD Publishing
- City: Korea., OECD countries., Paris
- Language: English
- pdf
This report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.