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This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point—and contrary to the common notion that “a low rate on a broad base” is always good tax policy—may plausibly be large even at a low nominal tax rate and with few stages of production.

International Monetary Fund --- 330.35 <9> --- 330.35 <9> Economische groei. Kwantitatieve toename. Technische vooruitgang --zie ook {338.09}--Oceanië. Arctische en Antarctische gebieden --- Economische groei. Kwantitatieve toename. Technische vooruitgang --zie ook {338.09}--Oceanië. Arctische en Antarctische gebieden --- Economic assistance --- Islands of the Pacific --- Pacific Islands --- Pacific Ocean Islands --- Economic conditions. --- Indirect taxation. --- Poor --- Value-added tax. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Disadvantaged, Economically --- Economically disadvantaged --- Impoverished people --- Low-income people --- Pauperism --- Poor, The --- Poor people --- Persons --- Social classes --- Poverty --- Indirect taxes --- Taxation --- Taxation. --- Economic conditions --- Indirect taxation --- Value-added tax --- E-books --- Macroeconomics --- Public Finance --- Efficiency --- Optimal Taxation --- Taxation and Subsidies: Externalities --- Redistributive Effects --- Environmental Taxes and Subsidies --- Business Taxes and Subsidies --- National Government Expenditures and Related Policies: General --- Macroeconomics: Consumption --- Saving --- Wealth --- Public finance & taxation --- Expenditure --- Optimal taxation --- Consumption taxes --- Consumption --- Taxes --- Tax policy --- National accounts --- Spendings tax --- Expenditures, Public --- Tax administration and procedure --- Economics --- India