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...
| Autor Principal: | |
|---|---|
| Outros autores: | , , |
| Formato: | Revista |
| Idioma: | English |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2019.
|
| Series: | IMF Working Papers; Working Paper ;
No. 2019/030 |
| Acceso en liña: | Full text available on IMF |