Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/52960
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dc.contributor.authorDecoster, Andréen_US
dc.contributor.authorVerbina, Innaen_US
dc.date.accessioned2011-12-14T09:44:43Z-
dc.date.available2011-12-14T09:44:43Z-
dc.date.issued2003en_US
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_US
dc.language.isoengen_US
dc.publisher|aUNU-WIDER |cHelsinkien_US
dc.relation.ispartofseries|aWIDER Discussion Papers // World Institute for Development Economics (UNU-WIDER) |x2003/58en_US
dc.subject.jelD12en_US
dc.subject.jelD63en_US
dc.subject.jelH22en_US
dc.subject.jelH31en_US
dc.subject.ddc330en_US
dc.subject.keywordindirect taxesen_US
dc.subject.keywordmicrosimulationen_US
dc.subject.keywordprogressivityen_US
dc.subject.keywordRussiaen_US
dc.subject.keywordtax reformen_US
dc.subject.keywordredistributionen_US
dc.subject.stwIndirekte Steueren_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwVerbrauchsteueren_US
dc.subject.stwEinkommensumverteilungen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwRusslanden_US
dc.titleWho pays indirect taxes in Russia?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn375523634en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US

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