Browsing Research Articles (Economics) by Subject "Tax effort"

Browsing Research Articles (Economics) by Subject "Tax effort"

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  • Mobilizing VAT revenues in African countries 
    Cnossen, Sijbren (Springer, 2015-12)
    Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental ...
  • Value-added tax effort 
    Van Oordt, Marius Louis (University of New South Wales, 2018-10)
    The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries’ VAT efforts. ...