Reduced VAT on food – price effect, distribution profile and cost effectiveness
| Audit Id | 1569849719180 |
|---|---|
| Title | Reduced VAT on food – price effect, distribution profile and cost effectiveness |
| Title in original language |
Nedsatt moms på livsmedel – priseffekt, fördelningsprofil och kostnadseffektivitet Swedish |
| Year | 2018 |
| Subject |
Health and Social Care (incl. Welfare Benefits) Housing, Property and Construction Taxation and Duties |
| Type |
Performance |
| Type of performance |
Performed by single SAI |
| Comments | The VAT on food was reduced in 1996 in order to enhance the purchasing power of low-income earners and families with children. The audit of the Swedish National Audit Office indicates that other measures can achieve the same result – at half the cost. Thus, the measure is not cost effective. |
| Author |
Sweden |
| Materials |
Summary English Audit report Swedish |
| Contact |
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