The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...

This paper analyses value-added tax (VAT), with special emphasis on efficiency in the EU-28 Member States and Turkey, over the period from 2009 to 2013. From the results of the analysis, we concluded that, the highest efficiency ratio (50.8) was recorded in Croatia in 2013. This indicates that...

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

This paper examines the appropriateness of VAT as an economic institution and finds that the effect of VAT adoption on tax capacity depends on its appropriateness to the adopting country. Following the literature that reveal the VAT diffusion is primarily driven by countries’ geographic...

This paper explores the political economy of tax reform in Bangladesh over several decades, shedding light on the complex factors that account for unusually effective and sustained resistance to significant reform. We contend that it is necessary to understand both deep-seated formal and...

The efficacy of tax reforms is estimated for the period 1973-2000 using three ARIMAX models for the real revenue and the revenue/GDP ratio. The analysis, including only those reforms changing tax bases and/or tariffs, or that aim to increase revenue or reduce evasion, shows that only two out of...