Progressivity of Value Added Tax in Developing Countries: Empirical Evidence from Bangladesh

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Author(s)
Faridy, Nahida
Sarker, Tapan
Griffith University Author(s)
Year published
2011
Metadata
Show full item recordAbstract
Designing and implementing a value added tax (VAT) in developing countries has been seen as one of the most vital tax policy reforms in the recent decades. The authors look at the issues surrounding the progressivity of VAT being higher for the lower-income groups and provide some policy recommendations that could help design a better VAT system in Bangladesh.Designing and implementing a value added tax (VAT) in developing countries has been seen as one of the most vital tax policy reforms in the recent decades. The authors look at the issues surrounding the progressivity of VAT being higher for the lower-income groups and provide some policy recommendations that could help design a better VAT system in Bangladesh.
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Journal Title
Asia-Pacific Tax Bulletin
Volume
17
Issue
3
Publisher URI
Copyright Statement
© 2011 International Bureau of Fiscal Documentation. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
Subject
Taxation Accounting
Accounting, Auditing and Accountability
Law