The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies /

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan sugges...

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מידע ביבליוגרפי
מחבר ראשי: Ueda, Junji
פורמט: כתב-עת
שפה:English
יצא לאור: Washington, D.C. : International Monetary Fund, 2017.
סדרה:IMF Working Papers; Working Paper ; No. 2017/158
גישה מקוונת:Full text available on IMF

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