Van Oordt, Marius Louis2019-10-312019-10-312018-10Van Oordt, M.L. 2018, 'Value-added tax effort', eJournal of Tax Research, vol. 16, no. 1, pp. 37-55.1448-2398http://hdl.handle.net/2263/72071The 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© 2018 UNSW Australia Business School™Tax capacityTax effortValue-added tax (VAT)Goods and services tax (GST)Article