Structural Transformation and Tax Efficiency

Structural Transformation and Tax Efficiency
Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries’ efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the... READ MORE...

Publication date: February 2019
ISBN 9781484399811
$18.00

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