Progressivity of Value Added Tax in Developing Countries: Empirical Evidence from Bangladesh
MetadataShow full item record
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.
Asia-Pacific Tax Bulletin
© 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.