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.
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Taxing consumption in OECD countries
This chapter provides a brief introduction to how OECD countries tax consumption. The importance of consumption taxes as a revenue source is first discussed, before the main design features of value-added tax (VAT) and excise tax systems are briefly summarised.
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