The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

As in many high-income countries, developing countries often exempt or apply reduced rates of VAT to food and other goods and services in an effort to limit the impacts of VAT on poorer households' cost of living. But with richer households often consuming far more of these goods in absolute terms, and developing countries expanding their cash transfer and social protection schemes, are there better ways to support poorer households?




Published on: 11th May 2018

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