The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies
To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan suggest that the cyclicality of C-efficiency is... READ MORE...

Publication date: July 2017
ISBN 9781484305874
$18.00

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