Tran Ha Anh Quan

Impact of VAT on Income Inequality in Some Countries of ASEAN

ЮГО-ВОСТОЧНАЯ АЗИЯ: АКТУАЛЬНЫЕ ПРОБЛЕМЫ РАЗВИТИЯ, 2020, №4(49), 206-209

 
Annotation: The aim of the article is to find data on the impact of value added tax (VAT) on income inequality in some ASEAN countries. The author con-cludes that VAT has different effects: it increases inequality in countries with low income inequality, and in countries with high levels of inequality it reduces income inequality.

Keywords: value added tax, VAT, income inequality, ASEAN