The Value-Added Tax : Its Causes and Consequences

Its Causes and Consequences

The Value-Added Tax : Its Causes and Consequences
Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of public funds if and only if it also leads an optimizing government to increase the tax ratio. This leads to the estimation, on a large... READ MORE...

Publication date: July 2007
ISBN 9781451867473
$18.00

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