Most countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and (to a lesser extent) social and cultural objectives. This paper assesses the case for applying reduced VAT rates, with a particular focus on OECD countries where reduced rates feature prominently. It examines both the theoretical and empirical evidence, as well as practical considerations, and concludes...
Подробнее
ПОДРОБНАЯ ИНФОРМАЦИЯ
-
2024/01/18
-
Рабочий документ в рамках исследования вопросов политики
-
WPS10677
-
1
-
2024/01/18
-
Disclosed
-
VAT Rate Structures in Theory and Practice
ФАЙЛЫ ДЛЯ СКАЧИВАНИЯ
ПОЛНЫЙ ОТЧЕТ
Официальная версия документа (может содержать подписи, и т.д.)