Structural Transformation and Tax Efficiency is popular PDF and ePub book, written by Mr.Serhan Cevik in 2019-03-15, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Structural Transformation and Tax Efficiency can be Read Online from any device for your convenience.
Structural Transformation and Tax Efficiency Book PDF Summary
Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries’ efficiency in collecting 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 dataset that draws on the results of IMF’s Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base.
Detail Book of Structural Transformation and Tax Efficiency PDF
- Author : Mr.Serhan Cevik
- Release : 15 March 2019
- Publisher : International Monetary Fund
- ISBN : 9781498301107
- Genre : Business & Economics
- Total Page : 32 pages
- Language : English
- PDF File Size : 21,8 Mb
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