Value-added tax effort
| dc.contributor.author | Van Oordt, Marius Louis | |
| dc.contributor.email | marius.vanoordt@up.ac.za | en_ZA |
| dc.date.accessioned | 2019-10-31T09:57:41Z | |
| dc.date.available | 2019-10-31T09:57:41Z | |
| dc.date.issued | 2018-10 | |
| dc.description.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. | en_ZA |
| dc.description.department | Economics | en_ZA |
| dc.description.uri | https://www.business.unsw.edu.au/research/publications/atax-journal | en_ZA |
| dc.identifier.citation | Van Oordt, M.L. 2018, 'Value-added tax effort', eJournal of Tax Research, vol. 16, no. 1, pp. 37-55. | en_ZA |
| dc.identifier.issn | 1448-2398 | |
| dc.identifier.uri | http://hdl.handle.net/2263/72071 | |
| dc.language.iso | en | en_ZA |
| dc.publisher | University of New South Wales | en_ZA |
| dc.rights | © 2018 UNSW Australia Business School™ | en_ZA |
| dc.subject | Tax capacity | en_ZA |
| dc.subject | Tax effort | en_ZA |
| dc.subject | Value-added tax (VAT) | en_ZA |
| dc.subject | Goods and services tax (GST) | en_ZA |
| dc.title | Value-added tax effort | en_ZA |
| dc.type | Article | en_ZA |