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...
| Autores principales: | , , , , , , |
|---|---|
| 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 |