Cargando…

The redistributive power of cash transfers vs VAT exemptions: A multi-country study

Like high-income countries, low- and middle-income countries (LMICs) offer reduced rates and exemptions on particular goods and services in their value-added tax (VAT) systems. These policies are often motivated by distributional concerns and target items thought to take up a larger share of the bud...

Descripción completa

Detalles Bibliográficos
Autores principales: Warwick, Ross, Harris, Tom, Phillips, David, Goldman, Maya, Jellema, Jon, Inchauste, Gabriela, Goraus-Tańska, Karolina
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Pergamon Press 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8844583/
https://www.ncbi.nlm.nih.gov/pubmed/35241871
http://dx.doi.org/10.1016/j.worlddev.2021.105742