haku: @indexterm Indirect taxation / yhteensä: 12
viite: 5 / 12
| Tekijä: | Decoster, A. |
| Otsikko: | How progressive are indirect taxes in Russia? |
| Lehti: | Economics of transition
2005 : VOL. 13:4, p. 705-729 |
| Asiasana: | indirect taxation Russia taxation |
| Kieli: | eng |
| Tiivistelmä: | The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households leads to a possibly unequal distribution of indirect tax liabilities across the population. This article uses the ninth round of the RLMS survey to assess the distributional consequences of the two major components of the Russian indirect tax system: VAT and excise taxes. The global indirect system can be considered to be progressive overall, which is due not only to a progressive VAT structure, but also to progressive excise taxes. |
SCIMA