How regressive are indirect taxes? A microsimulation analysis for five european countries (Record no. 37795)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01597naa a2200217uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0121514573837 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211174213.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 101215s2010 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | DECOSTER, André |
| 9 (RLIN) | 43423 |
| 245 10 - TITLE STATEMENT | |
| Title | How regressive are indirect taxes? A microsimulation analysis for five european countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Hoboken : |
| Name of publisher, distributor, etc. | Wiley-Blackwell, |
| Date of publication, distribution, etc. | Spring 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD microsimulation program. Then social security contributions are lowered and the standard VAT rate is increased to maintain government revenue neutrality. The main conclusions are that (1) indirect taxes are regressive with respect to disposable income but proportional or progressive with respect to total expenditures, and (2) indirect taxes are in any case less progressive than other components of the tax system, making the proposed measure a regressive one. A possible solution exists in increasing the progressivity of the remaining income tax |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | LOUGHREY, Jason |
| 9 (RLIN) | 43424 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | O'DONOGHUE, Cathal |
| 9 (RLIN) | 43425 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | VERWERFT, Dirk |
| 9 (RLIN) | 43426 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Journal of Policy Analysis and Management |
| Related parts | 29, 2, p. 326-350 |
| Place, publisher, and date of publication | Hoboken : Wiley-Blackwell, Spring 2010 |
| International Standard Serial Number | ISSN 02768739 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20101215 |
| Operator's initials, OID (RLIN) | 1457^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110118 |
| Operator's initials, OID (RLIN) | 1719^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
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