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10 Poverty, Fairness, and the VAT

10 Poverty, Fairness, and the VAT »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

It is a common fear when a VAT is introduced or extended that there will be an adverse impact on poverty, or on the distribution of real income more generally. Many of the central issues raised by such a con...