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Addressing the Regressivity of the Value-Added Tax

Author

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  • Carlson, George N.
  • Patrick, Melanie K.

Abstract

Explains that the regressivity of a value-added tax could be addressed by modifying individual income tax rates, reducing payroll taxes, or using the revenues for long-term care or other progressive purposes.

Suggested Citation

  • Carlson, George N. & Patrick, Melanie K., 1989. "Addressing the Regressivity of the Value-Added Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 339-351, September.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:3:p:339-51
    DOI: 10.1086/NTJ41788804
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    Cited by:

    1. Mahfoudh Hussein Mgammal & Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili, 2023. "Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
    2. Cossio Muñoz, Fernando, 2006. "Informe de Equidad Fiscal de Bolivia: Incidencia Distributiva de la Política Fiscal [Social Incidence of the Fiscal Policy in Bolivia]," MPRA Paper 91343, University Library of Munich, Germany.
    3. Zhila Abshari & Glenn P. Jenkins & Chun-Yan Kuo & Mostafa Shahee, 2021. "Progressive Taxation versus Progressive Targeted Transfers in the Design of a Sustainable Value Added Tax System," Sustainability, MDPI, vol. 13(20), pages 1-17, October.
    4. Qin, Ping. & Chen, Peilin. & Zhang, Xiao-Bing. & Xie, Lunyu., 2020. "Coal taxation reform in China and its distributional effects on residential consumers," Energy Policy, Elsevier, vol. 139(C).

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