Search Results for Value Added Tax

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This paper sets out some tools for understanding the performance of the value added tax (VAT)....

This paper focuses on two core tax design issues that arise in addressing current fiscal...

This paper addresses two fundamental issues in indirect tax design. It first revisits the case...

Developing countries with VATs typically exempt a large number of goods and services. Following a...

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address...