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
Published in
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.
Publisher
Taylor & FrancisISSN Search the Publication Forum
0022-0388Keywords
Publication in research information system
https://converis.jyu.fi/converis/portal/detail/Publication/27914141
Metadata
Show full item recordCollections
- Kauppakorkeakoulu [943]
License
Related items
Showing items with similar title or keywords.
-
Selection of the Proper Revenue and Pricing Model for SaaS
Ojala, Arto (IEEE, 2014)Recent research on software revenue and pricing models has revealed important ways in which firms can benefit from software renting. However, it is still unclear how SaaS providers select a proper revenue and pricing model ... -
Managing boreal forests for the simultaneous production of collectable goods and timber revenues
Peura, Maiju; Triviño, María; Mazziotta, Adriano; Podkopaev, Dmitry; Juutinen, Artti; Mönkkönen, Mikko (Suomen Metsätieteellinen Seura; Luonnonvarakeskus LUKE, 2016)Timber Production is an economically important provisioning ecosystem service in forests, but is often in conflict with the provision of other ecosystem services. In multifunctional forestry, the production of timber and ... -
Characteristics of the subscription revenue model used in SaaS applications
Turunen, Helinä (2012)Turunen, Helinä Characteristics of the subscription revenue model used in SaaS applications Jyväskylä: University of Jyväskylä, 2012, 22 p. Information Systems, Bachelor’s Thesis Supervisor: Ojala, Arto Cloud service ...