Structural Transformation and Tax Efficiency /

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the value-added tax (VAT). The analysis is based on...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Cevik, Serhan
Muut tekijät: Gottschalk, Jan, Hutton, Eric, Jaramillo, Laura
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2019.
Sarja:IMF Working Papers; Working Paper ; No. 2019/030
Linkit:Full text available on IMF