Increases in core inflation owing to the VAT hike were smaller than expected, initially constituting a puzzle and …

overall? Capacity limitations and integrity issues persist. The introduction of VAT heralded self-assessment, but in most … instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate …

of the VAT—and closer economic integration—in Brazil, the EU, India and elsewhere. This paper describes and compares two … recent proposals for forms of VAT intended to alleviate these difficulties: the VIVAT and the CVAT. Both enable the VAT chain …

reinforcing their economic integration. On the whole, compliance with the VAT is relatively weaker in the CEMAC than in the WAEMU …

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay …, and denial of refunds by governments with cash shortages. This makes the refund process the "Achilles heel" of the VAT …

-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the … population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional …

Increases in German core inflation following the 2007 VAT hike were smaller than expected, leading to speculation about … delayed inflationary effects. This paper argues to the contrary that price increases in advance of the VAT hike explain the … 0.40 percentage point at the time of the VAT hike. Cumulatively, the tax hike contributed to two thirds of the increase …

quarterly and annual data, and across advanced and developing economies. We also find that a worsening (improvement) in the VAT …