This paper aims to advance understanding about the relationship between taxation and inequality in developing countries … taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet, the effectiveness of …

effects on growth and on the evolution of income inequality; (ii) raising the consumption tax generates about as much economic … reduces inequality by more than utilizing the consumption tax. Hence, there is growth-inequality trade-off. …

revenue, others claim that it is also a regressive tax, contributing to increased inequality within the developing world … first estimates on its consequences on inequality at the macro level. The results from instrumental variable estimations … has not led to increased inequality, suggesting that the move to the VAT has not undermined equitable development. …

This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using … indicate that income-based inequality has increased due to the VAT adoption, whereas consumption inequality has remained …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … tax policy effect aggravated income inequality by increasing the income share of the top 20% in contrast to the middle … class' share. The tax policy effect accounts for up to 29% of the total change in inequality; its contribution increases up …

This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using … indicate that income-based inequality has increased due to the VAT adoption, whereas consumption inequality has remained …