. Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard … Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the … VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99. The results are …

The editors of the Mirrlees Review asked us to evaluate the UK VAT and the European Union VAT Directive and compare … them to the New Zealand VAT model, which is called GST (Goods and Services Tax). At first sight, this brief might seem … strange. After all, the VAT is a European invention that has swept the world, now applying in around 150 countries while GST …

The spread of value-added tax (VAT) in developing countries has been dramatic since the beginning of 1990's. Adopted by … more than 130 countries, including many of the poorest, VAT has been, and remains, the key of tax reform in many developing … countries. While adopting VAT, there are arguments for and against uniform general VAT system. A uniform and general VAT on all …

" taxes [VAT, income tax, etc.]. We confirm this prediction the revenue/GDP ratio of the easy to collect" taxes declined by …