the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C …-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary … 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this …

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes … rather, behavior-induced changes, notably in government consumption and, to a lesser degree, in the composition of household … consumption …

This paper assesses the distributional impact of the recent VAT reform in the Philippines and evaluates alternative … adverse impact of the VAT reform for all households, a sizable amount of the benefit accrued to high-income households …

This paper investigates the income distributional implications of different value-added tax (VAT) schemes in Bangladesh …. The results indicate that a revenue-neutral uniform VAT is regressive in its impact on the income of different households …. This paper explores an alternative policy package, consisting of a basic rate of VAT with exemptions for certain commodity …

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper … first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of public funds if and only … system of equations describing the probability of VAT adoption and the revenue impact of the VAT. The sign of the revenue …

transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their …

, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it … is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly … enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a …

, while a microsimulation model is developed to evaluate VAT reform options. Simulations suggest that a substantial reduction …

quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported … the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other …