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  • 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)
    Sarker, Tapan
    Year published
    2011
    Metadata
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    Abstract
    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
    http://www.ibfd.org/sites/ibfd.org/files/content/marketing/Journal_Previews/APTB/APTBPreview2011_03.html
    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
    Publication URI
    http://hdl.handle.net/10072/44921
    Collection
    • Journal articles

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