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

Faridy, Nahida; Sarker, Tapan

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Author(s)

Faridy, Nahida

Sarker, Tapan

Griffith University Author(s)

Sarker, Tapan

Year published

2011

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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

Issue

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