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 9789264224520 (PDF)

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