A revenue-neutral shift from SSC to VAT : analysis of the distributional impact for 12 EU-OECD countries
Fidel Picos-Sánchez and Alastair Thomas
| Year of publication: |
June 2015
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|---|---|
| Authors: | Picos, Fidel ; Thomas, Alastair |
| Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 71.2015, 2, p. 278-298
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| Subject: | tax reform | fiscal devaluation | redistribution | microsimulation | Steuerreform | Tax reform | Umsatzsteuer | Sales tax | Umverteilung | Redistribution | Steuerinzidenz | Tax incidence | Verteilungswirkung | Distributional effect | Simulation | Mikrosimulation | Microsimulation | Einkommensverteilung | Income distribution |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1628/001522115X14186532237317 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015099520