The Distributional Effects of Value Added Tax
The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into consideration the relation between the expenditures and...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2016-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/8.pdf |
| _version_ | 1818426970085523456 |
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| author | Ionuț-Constantin Cuceu |
| author_facet | Ionuț-Constantin Cuceu |
| author_sort | Ionuț-Constantin Cuceu |
| collection | DOAJ |
| description | The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into consideration the relation between the expenditures and the incomes of the population, but also the expenditure structure by income deciles. |
| first_indexed | 2024-12-14T14:38:17Z |
| format | Article |
| id | doaj.art-99130d9bf5b6434f813b0028e53bc653 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-14T14:38:17Z |
| publishDate | 2016-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-99130d9bf5b6434f813b0028e53bc6532022-12-21T22:57:30ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272016-01-01XVI2450454The Distributional Effects of Value Added TaxIonuț-Constantin Cuceu0"Babeş-Bolyai"University Cluj-NapocaThe article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into consideration the relation between the expenditures and the incomes of the population, but also the expenditure structure by income deciles.http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/8.pdftaxincomeexpenditureregressivedecile |
| spellingShingle | Ionuț-Constantin Cuceu The Distributional Effects of Value Added Tax Ovidius University Annals: Economic Sciences Series tax income expenditure regressive decile |
| title | The Distributional Effects of Value Added Tax |
| title_full | The Distributional Effects of Value Added Tax |
| title_fullStr | The Distributional Effects of Value Added Tax |
| title_full_unstemmed | The Distributional Effects of Value Added Tax |
| title_short | The Distributional Effects of Value Added Tax |
| title_sort | distributional effects of value added tax |
| topic | tax income expenditure regressive decile |
| url | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/8.pdf |
| work_keys_str_mv | AT ionutconstantincuceu thedistributionaleffectsofvalueaddedtax AT ionutconstantincuceu distributionaleffectsofvalueaddedtax |