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...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Cevik, Serhan
अन्य लेखक: Gottschalk, Jan, Hutton, Eric, Jaramillo, Laura
स्वरूप: पत्रिका
भाषा:English
प्रकाशित: Washington, D.C. : International Monetary Fund, 2019.
श्रृंखला:IMF Working Papers; Working Paper ; No. 2019/030
ऑनलाइन पहुंच:Full text available on IMF