The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from... READ MORE...

Publication date: May 2019
ISBN 9781498312233
$18.00

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