02015cas a2200277 a 4500 AALejournalIMF019036 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484399811 1018-5941 BD-DhAAL BD-DhAAL Cevik, Serhan. Structural Transformation and Tax Efficiency / Serhan Cevik, Jan Gottschalk, Eric Hutton, Laura Jaramillo. Washington, D.C. : International Monetary Fund, 2019. 1 online resource (32 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Gottschalk, Jan. Hutton, Eric. Jaramillo, Laura. IMF Working Papers; Working Paper ; No. 2019/030 Full text available on IMF http://elibrary.imf.org/view/journals/001/2019/030/001.2019.issue-030-en.xml IMF e-Library