Targeting, Cascading, and Indirect Tax Design /
This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare cost...
| Autor principal: | |
|---|---|
| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2013.
|
| Colecção: | IMF Working Papers; Working Paper ;
No. 2013/057 |
| Acesso em linha: | Full text available on IMF |