The Value Added Tax And Growth Design Matters
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Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value ad
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Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT i
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Type: BOOK - Published: 1995-06 - Publisher: International Monetary Fund
This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled
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Pages: 116
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Type: BOOK - Published: 2017-04-12 - Publisher: OECD
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for govern
