The main result is that raising the consumption tax rate under the VAT from 5% to 10% increases the regressivity
of the tax under all of the proposals.
For example, New Zealand took the second approach to addressing the regressivity
of the VAT--necessities were taxed at the normal VAT rate, but transfer payments were made to offset that VAT liability.
Poor smokers, poor quitters and cigarette tax regressivity
is not the only cost associated with the imposition of these fund-raising mechanisms, and the increase in the tax revenue would have to be weighed against these costs for each mechanism.
The monopoly regressivity
claim may have considerable political appeal, but it is vastly overstated.
In accordance with the curves, the Suits index aims to measure the progressivity or regressivity
of aid distribution in one single figure (Suits, 1977).
So, there is the danger of introducing substantial regressivity
into the Federal tax system.
could be mitigated to some extent by having excises at higher rates on a few goods largely consumed by the richer sections of society.
stems from the fact that there is a maximum income level to which the tax is applied.
which salience can affect tax regressivity
and briefly discuss new
Evaluating tax morality requires measuring the progressivity and regressivity
of systems--the more progressive, the more moral.
Although reasons for the regressivity
of the formula were