This paper examines the impact of a rise in the Value Added Tax (VAT) on poverty and inequality in Lebanon. It develops an empirical model based on consumer demand theory and uses only household survey data on expenditures and spatial price indexes.
The Universal Declaration of Human Rights, proclaimed by the United Nations General Assembly on 10 December 1948, grants to everyone the right to seek, receive and impart information and ideas through any media and regardless of borders (Article 19).
