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The Distributional Effects of Consumption Taxes in OECD Countries

image of 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.

English

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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.

English

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