Cover Image
Read Now

The Equity Impact of the Value-Added Tax in Bangladesh

This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households. This paper explores an alternative policy package, consi...

Full description

Bibliographic Details
Main Author: Hossain, Shahabuddin
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 1994
Series:IMF Working Papers
Subjects:
Excise Taxes
Taxation And Subsidies: Externalities
Expenditure
Investments: Commodities
Commodity Markets
Public Finance & Taxation
National Government Expenditures And Related Policies: General
Farm Produce
Investment & Securities
Expenditures, Public
Spendings Tax
Commodities
Taxes
Environmental Taxes And Subsidies
Value-added Tax
Excises
Consumption Taxes
Commercial Products
Agriculture: General
Public Finance
Redistributive Effects
Excise Tax
Agricultural Commodities
Taxation And Subsidies: Incidence
Business Taxes And Subsidies
Taxation
Bangladesh
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households. This paper explores an alternative policy package, consisting of a basic rate of VAT with exemptions for certain commodity groups, chosen on the basis of their distributional characteristics. The welfare consequences of the alternative package are found to be superior to those of the uniform VAT.
Physical Description:24 pages
ISBN:9781451854770

Similar Items