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Please use this identifier to cite or link to this item: http://hdl.handle.net/2307/5095

Title: Efficiency or redistribution? An empirical study of implications of VAT design
Authors: Greci, Carlotta
Tutor: Liberati, Paolo
Keywords: VAT
tax design
Issue Date: 23-Jun-2015
Publisher: Universit√† degli studi Roma Tre
Abstract: A structure of differentiated rates has traditionally been the preferred instrument by policymakers to mitigate the regressive impact of VAT on low-income families, who tend to allocate a higher share of their budget for final consumption in relation to high income families. The question that arises however is whether there exists a better alternative in terms of the redistributive impact when considering a fully developed tax system encompassing more suitable forms of direct taxation (Mirrlees,
URI: http://hdl.handle.net/2307/5095
Access Rights: info:eu-repo/semantics/openAccess
Appears in Collections:Dipartimento di Economia
T - Tesi di dottorato

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