{"title":"Distributive Effects of the Value Added Tax on Household Consumption in Colombia: A Nonparametric Estimation.","authors":"Manuel Ramírez Gómez, D. Molina","doi":"10.2139/ssrn.929198","DOIUrl":null,"url":null,"abstract":"This paper estimates household consumption levels reached after analyzing the effect of eight VAT structures. The exercise used the Colombian Income and Consumption Survey of 1994. After analyzing the effects of the eight VAT structures over consumption, we find that the 2000 VAT structure is neutral. Food consumption trend is always regressive regardless of the tax rate, but this effect can be neutralized by the progressive consumption trend of other goods.","PeriodicalId":176966,"journal":{"name":"ERN: Externalities; Redistributive Effects; Environmental Taxes & Subsidies (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2006-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Externalities; Redistributive Effects; Environmental Taxes & Subsidies (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.929198","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This paper estimates household consumption levels reached after analyzing the effect of eight VAT structures. The exercise used the Colombian Income and Consumption Survey of 1994. After analyzing the effects of the eight VAT structures over consumption, we find that the 2000 VAT structure is neutral. Food consumption trend is always regressive regardless of the tax rate, but this effect can be neutralized by the progressive consumption trend of other goods.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
