The Effects of the Value-Added Tax on Revenue and Inequality

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dc.contributor University of Helsinki, Economics en Alavuotunki, Kaisa Haapanen, Mika Pirttilä, Jukka Olavi 2019-05-07T16:33:01Z 2019-05-07T16:33:01Z 2019-04-03
dc.identifier.citation Alavuotunki , K , Haapanen , M & Pirttilä , J O 2019 , ' The Effects of the Value-Added Tax on Revenue and Inequality ' , Journal of Development Studies , vol. 55 , no. 4 , pp. 490-508 . en
dc.identifier.issn 0022-0388
dc.identifier.other PURE: 124185442
dc.identifier.other PURE UUID: af541493-b7da-42ca-808f-2425ba14c572
dc.identifier.other Scopus: 85042398729
dc.identifier.other WOS: 000454988900003
dc.identifier.other ORCID: /0000-0002-5462-8368/work/57309263
dc.description.abstract This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous values of neighbouring countries’ VAT systems as an instrument. The results reveal – in contrast to earlier work – that the revenue consequences of the VAT have not been positive. The results indicate that income-based inequality has increased due to the VAT adoption, whereas consumption inequality has remained unaffected. en
dc.format.extent 19
dc.language.iso eng
dc.relation.ispartof Journal of Development Studies
dc.rights en
dc.subject 511 Economics en
dc.subject income inequality en
dc.subject globalization en
dc.subject panel en
dc.title The Effects of the Value-Added Tax on Revenue and Inequality en
dc.type Article
dc.description.version Peer reviewed
dc.type.uri info:eu-repo/semantics/other
dc.type.uri info:eu-repo/semantics/publishedVersion

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