We focus on the efficiency of the VAT system in the old and new EU Member States. We calculated C-efficiency, Policy gap and Compliance gap for all member States in the period 2005 to 2018 for the groups of new and old member states. C-efficiency and Compliance gap are higher in new Member...

This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates...

Countries need to evaluate both costs and benefits when mandating mobility restrictions for their population. This paper studies one edge of this debate. Namely, to what extent mobility reductions and confinement measures impact Value Added Tax (VAT) collection, which is an increasingly...