The (non-) neutrality of value-added taxation
G Schneider, F Stähler, GU Thunecke - 2022 - papers.ssrn.com
Border adjustment taxes like the value-added tax (VAT) are commonly regarded to promote
efficiency and equity due to their de jure trade neutrality. We analyse the effects of the VAT …
efficiency and equity due to their de jure trade neutrality. We analyse the effects of the VAT …
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A Brockmeyer, MS Somarriba - voxdev.org
Informality, compliance costs, and weak administrative capacity all constrain the
effectiveness of VAT in lower-income countries. However, it is a crucial source of revenue …
effectiveness of VAT in lower-income countries. However, it is a crucial source of revenue …
[引用][C] VAT in developing countries: flawed, but irreplaceable
A Brockmeyer, G Mascagni, M Waseem, M Almunia…