Incidence of value added taxation on inequality: Evidence from Sri Lanka

Pathmanathan Sivashankar, Rathnayake Rmps, Maneka Jayasinghe and Christine Smith

Discussion Papers in Economics from Griffith University, Department of Accounting, Finance and Economics

Keywords: Inequality; Value Added Tax; Tax incidence; Kakwani index; Gini coefficient (search for similar items in EconPapers)
JEL-codes: C18 D31 H22 H24 H31 (search for similar items in EconPapers)
Date: 2017-04
New Economics Papers: this item is included in nep-acc and nep-pbe
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