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...
Auteur principal: | |
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Autres auteurs: | , , |
Format: | Revue |
Langue: | English |
Publié: |
Washington, D.C. :
International Monetary Fund,
2019.
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Collection: | IMF Working Papers; Working Paper ;
No. 2019/030 |
Accès en ligne: | Full text available on IMF |