Webbläsaren som du använder stöds inte av denna webbplats. Alla versioner av Internet Explorer stöds inte längre, av oss eller Microsoft (läs mer här: * https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Var god och använd en modern webbläsare för att ta del av denna webbplats, som t.ex. nyaste versioner av Edge, Chrome, Firefox eller Safari osv.

Taxing Consumption - An Analysis of the Distribution of the VAT Burden in Switzerland

In English

Författare

  • Tabea Anita Kaderli

Summary, in English

This paper investigates the distribution of the tax burden of the value added tax, VAT, in Switzerland. The current Swiss VAT system overall is slightly progressive, putting a higher tax burden on the high-income households. The analysis of different household types yields similar results. The results depend crucially on the measurement base adopted. It is however argued that the tax ratio as a proportion of expenditure pictures the tax burden of households from a lifetime perspective most realistically. A simulation is performed in order to evaluate the impact of a uniform consumption tax rate. While the VAT system would still be somewhat progressive, the reform is regressive, imposing a greater change in tax burden on low-income households.

Publiceringsår

2015

Språk

Engelska

Dokumenttyp

Examensarbete för magisterexamen (Ett år)

Ämne

  • Business and Economics

Nyckelord

  • consumption tax
  • VAT burden
  • income distribution
  • uniform VAT
  • Switzerland

Handledare

  • Margareta Dackehag