The Method for Evaluation of Consumption Tax Regressivity

12th International Scientific Conference „Business and Management 2022“ 2022
Māris Jurušs, Baiba Šmite-Roķe, Anita Zeila

Tax policy, tax progressivity, and income redistribution from higher to lower income earnings are effective economic measures for reducing inequality. The aim of the paper is to elaborate principles of measurement of consumption tax impact on income inequality or level of consumption tax regressivity. The objectives are to compare methods for evaluation of income and consumption tax impact to income inequality and to find the possible solutions how to measure consumption tax impact to income inequality. As result was developed a specially designed method which can be used for evaluation of consumption tax impact to income inequality, as well as an appropriate measurement is recommended.

Atslēgas vārdi
income inequality, income redistribution, tax policy, consumption taxes, tax regressivity
DOI
10.3846/bm.2022.842
Hipersaite
http://bm.vgtu.lt/index.php/verslas/2022/paper/viewFile/842/295

Jurušs, M., Šmite-Roķe, B., Zeila, A. The Method for Evaluation of Consumption Tax Regressivity. No: 12th International Scientific Conference „Business and Management 2022“, Lietuva, Vilnius, 12.-13. maijs, 2022. Vilnius: Vilnius Gediminas Technical University (VGTU) Press, 2022, 141.-146.lpp. Pieejams: doi:10.3846/bm.2022.842

Publikācijas valoda
English (en)