01584cas a2200241 a 4500 AALejournalIMF008659 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451854770 1018-5941 BD-DhAAL BD-DhAAL Hossain, Shahabuddin. The Equity Impact of the Value-Added Tax in Bangladesh / Shahabuddin Hossain. Washington, D.C. : International Monetary Fund, 1994. 1 online resource (24 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households. This paper explores an alternative policy package, consisting of a basic rate of VAT with exemptions for certain commodity groups, chosen on the basis of their distributional characteristics. The welfare consequences of the alternative package are found to be superior to those of the uniform VAT. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1994/125 Full text available on IMF http://elibrary.imf.org/view/journals/001/1994/125/001.1994.issue-125-en.xml IMF e-Library