The Anatomy of the VAT /
This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by...
| Hoofdauteur: | |
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| Formaat: | Tijdschrift |
| Taal: | English |
| Gepubliceerd in: |
Washington, D.C. :
International Monetary Fund,
2013.
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| Reeks: | IMF Working Papers; Working Paper ;
No. 2013/111 |
| Online toegang: | Full text available on IMF |