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  • Who really pays Value Added Tax (VAT) in developing countries? Empirical evidence from Bangladesh

    Author(s)
    Faridy, Nahida
    Sarker, Tapan
    Griffith University Author(s)
    Sarker, Tapan
    Year published
    2011
    Metadata
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    Abstract
    We measure the progressivity of a Value Added Tax (VAT) using income data from the Household Income and Expenditure Survey (HIES) 2005 in Bangladesh. Overall, the VAT burden is found to be relatively high for people in lower income groups at 6.92 percent as compared to the people of high income groups at only 4.56 percent. Comparing the results with and without VAT exemptions, we find that overall the VAT in Bangladesh is regressive. The study provides some policy recommendations that could help design a better VAT system in Bangladesh.We measure the progressivity of a Value Added Tax (VAT) using income data from the Household Income and Expenditure Survey (HIES) 2005 in Bangladesh. Overall, the VAT burden is found to be relatively high for people in lower income groups at 6.92 percent as compared to the people of high income groups at only 4.56 percent. Comparing the results with and without VAT exemptions, we find that overall the VAT in Bangladesh is regressive. The study provides some policy recommendations that could help design a better VAT system in Bangladesh.
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    Conference Title
    Financial Management and Economics, ICFME 2011
    Volume
    11
    Publisher URI
    http://www.icfme.org/index.htm
    http://www.ipedr.com/vol11/37-W00015.pdf
    Subject
    Taxation Accounting
    Publication URI
    http://hdl.handle.net/10072/46443
    Collection
    • Conference outputs

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