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dc.contributor.authorDecoster, Andréen
dc.contributor.authorVerbina, Innaen
dc.date.accessioned2011-12-14T09:44:43Z-
dc.date.available2011-12-14T09:44:43Z-
dc.date.issued2003-
dc.identifier.urihttp://hdl.handle.net/10419/52960-
dc.description.abstractThe 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 paper uses the ninth round of the RLMS survey to assess the distributional consequences of the two major components of the indirect tax system: VAT and excise taxes. The global indirect system can be considered to be progressive overall, according to the Kakwani index. Decomposition into constituent terms shows that this is due not only to a progressive VAT structure, but also to progressive excise taxes. This surprising result is mainly explained by the progressivity of the excise tax on car fuel, but might also be sensitive to peculiarities in the data about alcohol consumption.en
dc.language.isoengen
dc.publisher|aThe United Nations University World Institute for Development Economics Research (UNU-WIDER) |cHelsinkien
dc.relation.ispartofseries|aWIDER Discussion Paper |x2003/58en
dc.subject.jelD12en
dc.subject.jelD63en
dc.subject.jelH22en
dc.subject.jelH31en
dc.subject.ddc330en
dc.subject.keywordindirect taxesen
dc.subject.keywordmicrosimulationen
dc.subject.keywordprogressivityen
dc.subject.keywordRussiaen
dc.subject.keywordtax reformen
dc.subject.keywordredistributionen
dc.subject.stwIndirekte Steueren
dc.subject.stwUmsatzsteueren
dc.subject.stwVerbrauchsteueren
dc.subject.stwEinkommensumverteilungen
dc.subject.stwSteuerreformen
dc.subject.stwRusslanden
dc.titleWho pays indirect taxes in Russia?-
dc.typeWorking Paperen
dc.identifier.ppn375523634en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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