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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...

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Bibliographic Details
Main Author: Hossain, Shahabuddin
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 1994
Series:IMF Working Papers
Subjects:
Taxation And Subsidies: Incidence
Farm Produce
Public Finance & Taxation
Taxes
Environmental Taxes And Subsidies
Agriculture: General
Excises
National Government Expenditures And Related Policies: General
Expenditure
Excise Taxes
Investments: Commodities
Commodities
Business Taxes And Subsidies
Consumption Taxes
Expenditures, Public
Agricultural Commodities
Excise Tax
Investment & Securities
Taxation
Taxation And Subsidies: Externalities
Commercial Products
Value-added Tax
Public Finance
Spendings Tax
Commodity Markets
Redistributive Effects
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

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