The Distributional Effects of Consumption Taxes in OECD Countries

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OECD Tax Policy Studies

This series examines a range of tax policy issues to help policy makers design tax policies that are suited to their countries’ objectives.

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ISSN: 19900538 (online)
https://doi.org/10.1787/19900538

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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.

10 Dec 2014 152 pages English

https://doi.org/10.1787/9789264224520-en 9789264224520 (PDF)

Author(s): OECD and Korea Institute of Public Finance

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OECD Tax Policy Studies

The Distributional Effects of Consumption Taxes in OECD Countries

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