economic and redistributive effects of a value-added tax
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economic and redistributive effects of a value-added tax and The potential role of a value-added tax in Canada. by John Bossons

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Published by Institute for the Quantitative Analysis of Social and Economic Policy, Universrty of Toronto in [Toronto .
Written in English


  • Sales tax -- Canada,
  • Sales tax

Book details:

Edition Notes

Other titlesThe potential role of a value-added tax in Canada
LC ClassificationsHJ5715C2 B66
The Physical Object
Pagination254-265, 342-347 p.
Number of Pages347
ID Numbers
Open LibraryOL19084788M

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  The Distributional Effects of Consumption Taxes in OECD Countries The 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. This study assesses the redistributive effects of fiscal policy in Mali and Niger. Fiscal policy is poverty increasing in Mali (by percentage points) and Niger ( percentage points). This is a result of primarily two factors: indirect taxes (value-added taxes and import duties) and direct fiscal transfers. Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the. Downloadable! This paper describes a model to simulate expenditure and indirect taxes in 12 EU countries within the EUROMOD tax-benefit model. The paper outlines the types of indirect taxes in the countries examined. Validation checks are made on the effectiveness of the expenditure models used. The redistributive effect of indirect taxes is decomposed into the tax resulting from different.

  So the lower the tax rate, the higher the value of all the goods and services produced. Government tax revenue does not necessarily increase as the tax rate increases. The government will earn more tax income at 1% rate than at 0%, but they will not earn more at % than they will at 10%, due to the disincentives high tax rates cause. Fifty years ago the value-added tax (VAT) was rarely heard of outside of France and a few dry specialist texts. Now it raises about 20 percent of the world’s tax revenue, and affects about 4 billion people. Widely adopted in sub-Saharan Africa and elsewhere, it has been the centerpiece of tax reform in many developing countries. This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.   Effects of Income Tax Changes on Economic Growth. Editor’s Note: This article is part of a series of tax-related articles sponsored by the Penn Wharton Budget Model and the Robert D. Burch Center at Berkeley. All of the articles in this series are forthcoming in a book by Oxford University Press, co-edited by Alan Auerbach and Kent Smetters.

  A tax that is neutral toward relative prices may make it possible to raise much more public revenue with much less economic trauma, as the European social democracies do . p>This paper examined the relationship between tax revenue and economic growth in Nigeria over – period, with special focus on Companies Income Tax, Value Added Tax . The findings show that the fiscal system in Albania plays a positive role in reducing inequality. Yet, it has a moderate poverty-increasing effect. Specifically, taxes and social protection contributions have a poverty-increasing effect; indirect taxes, particularly the value-added tax, account for the largest increases in poverty. This paper explores the causes and consequences of the remarkable rise of the value added tax (VAT), asking what has shaped its adoption and, in particular, whether it has proved an especially effective form of taxation. It is first shown that a tax innovation, such as the introduction of a VAT, reduces the marginal cost of public funds if and.