The Distributional Effects of Consumption Taxes in OECD Countries
收藏Organisation for Economic Co-operation and Development2026-03-14 收录
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https://www.oecd.org/en/publications/the-distributional-effects-of-consumption-taxes-in-oecd-countries_9789264224520-en.html
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The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
