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...
| Autor principal: | |
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| Formato: | Periódico |
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Colecção: | IMF Working Papers; Working Paper ;
No. 2017/158 |
| Acesso em linha: | Full text available on IMF |