The Distributional Effects of Value Added Tax

IonuÈ›-Constantin Cuceu ()
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IonuÈ›-Constantin Cuceu: "BabeÅŸ-Bolyai"University Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 2, 450-454

Abstract: 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.

Keywords: tax; income; expenditure; regressive; decile (search for similar items in EconPapers)
JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:450-454

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