The Anatomy of the VAT

WP/13/111

The Anatomy of the VAT
This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in 'C-efficiency' (an indicator of the... READ MORE...

Publication date: May 2013
ISBN 9781484330586
$18.00

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Publication date: May 2013

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Publication date: May 2013

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