• OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries

OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries

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This 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.
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