THE EFFECT OF THE VALUE ADDED TAXATION (VAT) ON INCOME DISTRIBUTION IN SELECTED COUNTRIES

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AMINRASHTI NARSIS; RAFAT MILANI MOZHGAN

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Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 19 | Issue:11 (59) Page(s): 63-83

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Information Journal Paper

Title

THE EFFECT OF THE VALUE ADDED TAXATION (VAT) ON INCOME DISTRIBUTION IN SELECTED COUNTRIES

Author(s)

AMINRASHTI NARSIS | RAFAT MILANI MOZHGAN | Issue Writer Certificate

Keywords

VALUE ADDED TAXQ2

INCOME DISTRIBUTIONQ2

GINI COEFFICIENTQ2

DATA PANEL MODELQ2

Abstract

Because of expending tax basis, VALUE ADDED TAX is one of those taxes which carries high income for government. Since this kind of tax is enacted on the basis of expenditure, the rate is of descending sort and it is expected that it put under presser the poor class of the society or this desperate the distribute condition. Since in this research 20 selected countries have been studied on 2000-2005 period and "GINI Coefficient" has been applied as "Inequality Indicator". The analyzing method is based on econometrics technique using "Country Data Panel" accompanying with "EVIEWS" software. Since an equal society is assumed in this research, the model is estimated for 10 high-income and 10 low-income countries. The results illustrate that within low-level income countries, the "GINI Coefficient" increases in a positive correlation with the portion of VAT in the total tax; which ultimately results in a greater income inequality. However, in high-level income countries, “GINI Coefficient” decreases while VAT portion of total tax increases; resulting in less income disparity.

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APA: Copy

AMINRASHTI, NARSIS, & RAFAT MILANI, MOZHGAN. (2011). THE EFFECT OF THE VALUE ADDED TAXATION (VAT) ON INCOME DISTRIBUTION IN SELECTED COUNTRIES. TAX JOURNAL, NEW SERIES - 19(11 (59)), 63-83. SID. https://sid.ir/paper/89753/en

Vancouver: Copy

AMINRASHTI NARSIS, RAFAT MILANI MOZHGAN. THE EFFECT OF THE VALUE ADDED TAXATION (VAT) ON INCOME DISTRIBUTION IN SELECTED COUNTRIES. TAX JOURNAL[Internet]. 2011;NEW SERIES - 19(11 (59)):63-83. Available from: https://sid.ir/paper/89753/en

IEEE: Copy

NARSIS AMINRASHTI, and MOZHGAN RAFAT MILANI, “THE EFFECT OF THE VALUE ADDED TAXATION (VAT) ON INCOME DISTRIBUTION IN SELECTED COUNTRIES,” TAX JOURNAL, vol. NEW SERIES - 19, no. 11 (59), pp. 63–83, 2011, [Online]. Available: https://sid.ir/paper/89753/en

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