| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27429 |
| 来源ID | Working Paper 27429 |
| Informality, Consumption Taxes and Redistribution | |
| Pierre Bachas; Lucie Gadenne; Anders Jensen | |
| 发表日期 | 2020-06-29 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption. Using household expenditure surveys in 32 countries we proxy for informal consumption using the type of store where purchases occur. We find that the budget share spent in informal stores steeply declines with income, so that the effective tax rate of a broad consumption tax rises with income. Our findings imply that the widespread policy of exempting food from taxation cannot be justified on equity grounds in low-income-countries. |
| 主题 | Macroeconomics ; Consumption and Investment ; Public Economics ; Taxation ; Development and Growth ; Development |
| URL | https://www.nber.org/papers/w27429 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/585102 |
| 推荐引用方式 GB/T 7714 | Pierre Bachas,Lucie Gadenne,Anders Jensen. Informality, Consumption Taxes and Redistribution. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w27429.pdf（1566KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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