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...
| Glavni autor: | |
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| Daljnji autori: | , , |
| Format: | Žurnal |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Serija: | IMF Working Papers; Working Paper ;
No. 2019/030 |
| Online pristup: | Full text available on IMF |