The Anatomy of the VAT is popular PDF and ePub book, written by Mr.Michael Keen in 2013-05-16, 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, The Anatomy of the VAT can be Read Online from any device for your convenience.
The Anatomy of the VAT Book PDF Summary
This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in ‘C-efficiency’ (an indicator of the departure of the VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a ‘policy gap’ (in turn divided into effects of rate differentiation and exemption) and a ‘compliance’ gap (reflecting imperfect implementation), results pieced together for EU members suggest that the former are in almost all cases far larger than the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries.
Detail Book of The Anatomy of the VAT PDF
- Author : Mr.Michael Keen
- Release : 16 May 2013
- Publisher : International Monetary Fund
- ISBN : 9781484307519
- Genre : Business & Economics
- Total Page : 28 pages
- Language : English
- PDF File Size : 21,9 Mb
If you're still pondering over how to secure a PDF or EPUB version of the book The Anatomy of the VAT by Mr.Michael Keen, don't worry! All you have to do is click the 'Get Book' buttons below to kick off your Download or Read Online journey. Just a friendly reminder: we don't upload or host the files ourselves.