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Consumption Taxes and Redistribution

Ano de Divulgação 
2005
Código JEL 
D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation
H20 - General
Resumo 
It is relatively well known that the introduction of consumption taxation as an alternative in the tax code, and as the main source of government revenues, leads to a more efficient tax system. However the conventional wisdom is that the change from the actual tax code, based on taxation of capital and labor income to this consumption based system, has undesirable distributional consequences. In this work a very simple method is developed to argue that the converse is the most reasonable outcome from that fundamental tax reform. The main difference in relation to the literature comes from the assumed source of household heterogeneity. Additionally it is shown that the inclusion of a tax on consumption allows for redistributive policies with no costs in terms of efficiency.
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