000			01597naa a2200217uu 4500
001			0121514573837
003			OSt
005			20190211174213.0
008			101215s2010 xx ||||gr |0|| 0 eng d
100	1		_aDECOSTER, André _943423
245	1	0	_aHow regressive are indirect taxes? A microsimulation analysis for five european countries
260			_aHoboken : _bWiley-Blackwell, _cSpring 2010
520	3		_aShifting 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		_aLOUGHREY, Jason _943424
700	1		_aO'DONOGHUE, Cathal _943425
700	1		_aVERWERFT, Dirk _943426
773	0	8	_tJournal of Policy Analysis and Management _g29, 2, p. 326-350 _dHoboken : Wiley-Blackwell, Spring 2010 _xISSN 02768739 _w
942			_cS
998			_a20101215 _b1457^b _cDaiane
998			_a20110118 _b1719^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c37795 _d37795
041			_aeng