This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on … rate on a broad base†is always good tax policy—may plausibly be large even at a low nominal tax rate and with few …

vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax …

Conventional wisdom has it that the value-added tax is not a suitable instrument for lower-level jurisdictions … to be preserved on inter-provincial trade without compromising the destination principle (allowing provinces to tax …

This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition … VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a ‘policy …