Consumption Taxes and Their Ramifications for Income Distribution

Journal
Shome, P.
International
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 2
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This article is based on a presentation made by the author at the Fourth International Tax Dialogue Global Conference on “Tax and Inequality”, which was held in December 2011 in New Delhi, India. The author discusses the distribution effects of consumption taxes such as the value added tax, by reference to selected literature and tested methodologies.