In this paper we analyze the possible effect of the changes in the taxation of cross-border e-commerce on the poverty rates and income distribution in Russia. Our results suggest that lowering the limit of the value of goods for customs-free import...
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ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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In this paper we analyze the possible effect of the changes in the taxation of cross-border e-commerce on the poverty rates and income distribution in Russia. Our results suggest that lowering the limit of the value of goods for customs-free import would affect mostly rich households. The effect on the poor would be minimal. The redistribution of the collected tax revenues among poor households could be an effective measure for poverty reduction.