000			01813nab a2200217 c 4500
999			_c148926 _d148926
003			ES-MaIEF
005			20240216161144.0
007			ta
008			240208s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_971422 _aGazmuri Barker, Sebastian
245	1	0	_aTax progressivity in developing countries _helectrónico _bredistributive reforms to indirect taxation _c Sebastian Gazmuri Barker
520			_aDeveloping countries’ tax systems are characterized by a very high reliance on indirect taxation and a very low (if any) progressivity. In this article, the author tries to provide a deeper analysis linking these two characteristics by exploring what actions are available for developing countries to increase their tax progressivity through their indirect taxes. He also analyses the potential distributional gains of three reforms to the VAT in developing countries. Using Chile as a case study, the analysis is based on empirical data on consumption patterns to assess the distributional impact of these reforms, finding that they have a strong redistributive potential to enhance the tax progressivity in developing countries. It also emphasises the importance of following evidenced-based tax reforms and not simply follow the indirect taxation policies of developed countries. The author draws comparisons with the UK VAT to highlight the need to take a different approach to regressivity concerns of indirect taxation.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_946528 _aIMPUESTOS INDIRECTOS
650		4	_948160 _aPROGRESIVIDAD
650		4	_947936 _aPAISES EN DESARROLLO
650		4	_948219 _aREDISTRIBUCION
773	0		_9171188 _oIVM/2023/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 4, 2023, p. 152-166
942			_cRE