The Distributional Effects of Value Added Tax

The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into consideration the relation between the expenditures and...

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Bibliographic Details
Published in"Ovidius" University Annals. Economic Sciences Series (Online) Vol. XVI; no. 2; pp. 450 - 454
Main Author Ionuț-Constantin Cuceu
Format Journal Article
LanguageEnglish
Published Ovidius University Press 01.01.2016
Subjects
decile
expenditure
income
regressive
tax
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Summary:The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into consideration the relation between the expenditures and the incomes of the population, but also the expenditure structure by income deciles.
ISSN:2393-3127
2393-3127