Informality, Consumption Taxes and Redistribution

IF 5.9 1区经济学 Q1 ECONOMICS

Review of Economic Studies Pub Date : 2023-09-21 DOI:10.1093/restud/rdad095

Pierre Bachas, Lucie Gadenne, Anders Jensen

引用次数: 0

Abstract

Abstract Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption. Using household expenditure surveys in 32 countries, we proxy for informal consumption using the type of store where purchases occur. We establish that the budget share spent in informal stores steeply declines with income, so that richer households pay a substantially larger share of their income in taxes. Our findings imply that the widespread policy of exempting food from taxation is hard to justify on equity grounds in low-income countries.

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非正式、消费税和再分配

发展中国家能否对消费进行再分配?与共识相反，我们表明，征税消费是累进的，一旦我们考虑到非正式消费。通过对32个国家的家庭支出进行调查，我们使用发生购买的商店类型来代表非正式消费。我们确定，在非正式商店中花费的预算份额随着收入的增加而急剧下降，因此较富裕的家庭支付的税收占其收入的比例要大得多。我们的研究结果表明，低收入国家普遍实行的食品免税政策很难从公平的角度来证明其合理性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Review of Economic Studies ECONOMICS-

CiteScore

10.40

自引率

3.40%

发文量

期刊介绍： Founded in 1933 by a group of young British and American economists, The Review of Economic Studies aims to encourage research in theoretical and applied economics, especially by young economists. Today it is widely recognised as one of the core top-five economics journals. The Review is essential reading for economists and has a reputation for publishing path-breaking papers in theoretical and applied economics. The Review is committed to continuing to publish strong papers in all areas of economics. The Editors aim to provide an efficient and high-quality review process to the Review''s authors. Where articles are sent out for full review, authors receive careful reports and feedback. Since 1989 The Review has held annual May Meetings to offer young students in economics and finance the chance to present their research to audiences in Europe.