The Equity Impact of the Value-Added Tax in Bangladesh /

This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households. This paper explores an alternative policy package, consi...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Hossain, Shahabuddin
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 1994.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 1994/125
Online Zugang:Full text available on IMF
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100 1 |a Hossain, Shahabuddin. 
245 1 4 |a The Equity Impact of the Value-Added Tax in Bangladesh /  |c Shahabuddin Hossain. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 1994. 
300 |a 1 online resource (24 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households. This paper explores an alternative policy package, consisting of a basic rate of VAT with exemptions for certain commodity groups, chosen on the basis of their distributional characteristics. The welfare consequences of the alternative package are found to be superior to those of the uniform VAT. 
538 |a Mode of access: Internet 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 1994/125 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/1994/125/001.1994.issue-125-en.xml  |z IMF e-Library