The Effects of the Value-Added Tax on Revenue and Inequality
Alavuotunki, K., Haapanen, M., & Pirttilä, J. (2019). The Effects of the Value-Added Tax on Revenue and Inequality. Journal of Development Studies, 55(4), 490-508. https://doi.org/10.1080/00220388.2017.1400015
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Journal of Development StudiesDate
2019Copyright
© 2018 UNU-WIDER.
This paper examines the impact of the introduction of the value-added tax on inequality and
government revenues using newly released macro data. We present both conventional country fixed effect
regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous values
of neighbouring countries’ VAT systems as an instrument. The results reveal – in contrast to earlier work – that
the revenue consequences of the VAT have not been positive. The results indicate that income-based inequality has
increased due to the VAT adoption, whereas consumption inequality has remained unaffected.
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Taylor & FrancisISSN Search the Publication Forum
0022-0388Keywords
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