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 …

This paper discusses the design of tax systems in developing countries, with particular emphasis on low …-income countries. Discussion of tax theory shows that there are sound reasons for much of the tax reform advice that is given, but it … provides rather little support for the policy of full tax neutrality that is frequently recommended for developing countries …