A Review of Studies on the Distributional Impact of Consumption Taxes in OECD Countries

Organisation for Economic Co-operation and Development2026-04-11 收录

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Consumption taxes are only rarely assessed for their impact on the economic well-being of individuals. This paper reviews various studies on this issue. It first describes the large differences in the size and structure of these taxes among OECD countries, and then reviews the types of assumptions that are typically made when estimating the...