Value-added tax effort
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Date
Authors
Van Oordt, Marius Louis
Journal Title
Journal ISSN
Volume Title
Publisher
University of New South Wales
Abstract
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. This article provides such estimates for 129 countries with a VAT.
Description
Keywords
Tax capacity, Tax effort, Value-added tax (VAT), Goods and services tax (GST)
Sustainable Development Goals
Citation
Van Oordt, M.L. 2018, 'Value-added tax effort', eJournal of Tax Research, vol. 16, no. 1, pp. 37-55.