Consumption tax

The Distributional Effects of Consumption Taxes in OECD Countries

In series:OECD Tax Policy Studiesview more titles

Published on December 10, 2014

book

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.

TABLE OF CONTENTS

Foreword and acknowledgements
Executive summary
Taxing consumption in OECD countries
The distributional effects of consumption taxes
The effectiveness of reduced VAT rates as a redistributional tool
The VAT system in Korea: Measuring its burden and revenue ratios
Annexes4 chapters available
Demographic breakdowns by decile
Tax expenditure tables: Reduced VAT rates
Burden ratios of the Korean liquor, cigarette and transport fuel taxes
Korean VAT burdens and household characteristics
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