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dc.contributor.authorAlavuotunki, Kaisa
dc.contributor.authorHaapanen, Mika
dc.contributor.authorPirttilä, Jukka
dc.date.accessioned2019-01-08T13:28:59Z
dc.date.available2019-01-08T13:28:59Z
dc.date.issued2019
dc.identifier.citationAlavuotunki, K., Haapanen, M., & Pirttilä, J. (2019). The Effects of the Value-Added Tax on Revenue and Inequality. <i>Journal of Development Studies</i>, <i>55</i>(4), 490-508. <a href="https://doi.org/10.1080/00220388.2017.1400015" target="_blank">https://doi.org/10.1080/00220388.2017.1400015</a>
dc.identifier.otherCONVID_27914141
dc.identifier.otherTUTKAID_76877
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/60965
dc.description.abstractThis 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.fi
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherTaylor & Francis
dc.relation.ispartofseriesJournal of Development Studies
dc.rightsCC BY-NC-ND 4.0
dc.subject.othervalue-addes tax
dc.subject.otherrevenue
dc.titleThe Effects of the Value-Added Tax on Revenue and Inequality
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201901081109
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineTaloustiedefi
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.contributor.oppiaineEconomicsen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2019-01-08T13:15:13Z
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.description.reviewstatuspeerReviewed
dc.format.pagerange490-508
dc.relation.issn0022-0388
dc.relation.numberinseries4
dc.relation.volume55
dc.type.versionpublishedVersion
dc.rights.copyright© 2018 UNU-WIDER.
dc.rights.accesslevelopenAccessfi
dc.subject.ysoarvonlisävero
dc.subject.ysotulot
dc.subject.ysoeriarvoisuus
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p1085
jyx.subject.urihttp://www.yso.fi/onto/yso/p941
jyx.subject.urihttp://www.yso.fi/onto/yso/p3478
dc.rights.urlhttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.relation.doi10.1080/00220388.2017.1400015
dc.type.okmA1


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