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The Equity Impact of the Value-Added Tax in Bangladesh [electronic resource] / Shahabuddin Mosherraf Hossain.

By: Hossain, Shahabuddin Mosherraf.
Material type: materialTypeLabelBookSeries: IMF Working Papers; Working Paper: No. 94/125Publisher: Washington, D.C. : International Monetary Fund, 1994Description: 1 online resource (24 p.).ISBN: 1451854773 :.ISSN: 1018-5941.Subject(s): Expenditure Survey Data | Expenditure Survey | Expenditure | Press | Vat | BangladeshAdditional physical formats: Print Version:: The Equity Impact of the Value-Added Tax in BangladeshOnline resources: IMF e-Library | IMF Book Store Abstract: This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households. This paper explores an alternative policy package, consisting of a basic rate of VAT with exemptions for certain commodity groups, chosen on the basis of their distributional characteristics. The welfare consequences of the alternative package are found to be superior to those of the uniform VAT.
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This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households. This paper explores an alternative policy package, consisting of a basic rate of VAT with exemptions for certain commodity groups, chosen on the basis of their distributional characteristics. The welfare consequences of the alternative package are found to be superior to those of the uniform VAT.

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