This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax

The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income

Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries wh

There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the