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Centre for Tax Policy and Administration

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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.

Published on December 10, 2014

In series:OECD Tax Policy Studiesview more titles

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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