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240607 ||| eng |
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|a 9798400271830
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|a Swistak, Artur
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|a Designing a Progressive VAT
|c Artur Swistak, Rita de la Feria
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2024
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| 300 |
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|a 31 pages
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| 653 |
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|a Economic & financial crises & disasters
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| 653 |
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|a Wealth
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| 653 |
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|a Economics
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| 653 |
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|a Income
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| 653 |
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|a Taxation and Subsidies: Incidence
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| 653 |
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|a Tax Evasion and Avoidance
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| 653 |
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|a Research and Development
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| 653 |
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|a Intellectual Property Rights: General
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Income distribution
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| 653 |
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|a Taxes
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| 653 |
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|a Tax Law
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| 653 |
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|a Saving
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| 653 |
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|a Economics: General
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| 653 |
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|a Informal sector
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| 653 |
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|a Aggregate Factor Income Distribution
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| 653 |
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|a National accounts
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| 653 |
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|a Economics of specific sectors
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| 653 |
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|a National Government Expenditures and Welfare Programs
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| 653 |
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|a Currency crises
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Consumption taxes
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| 653 |
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|a Innovation
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| 653 |
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|a Consumption
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Macroeconomics: Consumption
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| 653 |
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|a Technological Change
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| 653 |
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|a Taxation
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| 653 |
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|a Value-added tax
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| 653 |
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|a Capitalist Systems: Planning, Coordination, and Reform
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| 653 |
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|a Spendings tax
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|a de la Feria, Rita
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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|a IMF Working Papers
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|a 10.5089/9798400271830.001
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|u https://elibrary.imf.org/view/journals/001/2024/078/001.2024.issue-078-en.xml?cid=546923-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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|a This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower income households in real-time, at the moment of purchase. Such a system can effectively eliminate regressivity, while minimizing the political economy, cash-flow, and welfare stigma obstacles that are often associated with standard welfare transfers used in modern VAT systems. It would also have other significant advantages, particularly in terms of compliance incentives
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