Cover of OECD, Korea Institute of Public Finance: OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries

OECD, Korea Institute of Public Finance OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries

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OECD Publishing

2014

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152

978-92-64-22452-0

92-64-22452-1

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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.

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