This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous distributional studies, highlighting the...

The public perception of VAT as a regressive tax was recently challenged by a study published in the OECD Taxation Working Papers. However, more than just an echo of the argument that it is possible to classify VAT as “proportional or slightly progressive”, that study offers an outstanding...

This article provides panel data estimations of the tax revenue determinants in VG (Visegrad Group) countries (the Czech Republic, Hungary, Poland, and Slovakia) for the period 1994-2023. The aim of this research was to determine how the macroeconomic determinants affect the tax revenues in the...