Who Pays Indirect Taxes in Russia?

André Decoster and Inna Verbina

No DP2003-58, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: 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 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.

Keywords: Simulation methods (Economics); Households; Income distribution; Taxation (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (4)

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