国际货币基金组织：2024设计累进增值税报告（英文版）

This paper presents a novel approach to addressing VAT regressivity, by proposing the adoptionof a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lowerincome households in real-time, at the moment of purchase. Such a system can effectively eliminateregressivity, while minimizing the political economy, cash-flow, and welfare stigma obstacles that are oftenassociated with standard welfare transfers used in modem VAT systems. it would also have oth