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|c 5.00 USD
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|z 9781484399811
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Cevik, Serhan.
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|a Structural Transformation and Tax Efficiency /
|c Serhan Cevik, Jan Gottschalk, Eric Hutton, Laura Jaramillo.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2019.
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|a 1 online resource (32 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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 two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary dataset that draws on the results of IMF's Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base.
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|a Mode of access: Internet
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|a Gottschalk, Jan.
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|a Hutton, Eric.
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|a Jaramillo, Laura.
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|a IMF Working Papers; Working Paper ;
|v No. 2019/030
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2019/030/001.2019.issue-030-en.xml
|z IMF e-Library
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