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Vat

其他書名	Productivity, Evasion and Progressivity
出版	SSRN, 1998
URL	http://books.google.com.hk/books?id=JYLizwEACAAJ&hl=&source=gbs_api

註釋This paper deals with three aspects related to the value added tax in Colombia. First, we show that althogh the VAT's "productivity" is at an acceptable level according to international standards, it has recently been declining. Second, we estimate tax evasion/elusion for 1994. Our results indicate that the internal VAT evasion rate is 32.4%, whereas the total evasion of the tax is 28.5%. Assuming that there were neither evasion non exemptions, the VAT rate that would generate the same amount actually collected in 1994 would be 4.4%, compared to the actual general rate of 14%. Finally, we verify if the tax is really as regressive as theory suggests, employing an annual time frame analysis, also for 1994. According to the actual expenditure structure and taking into account exemptions and excises, we conclude that the VAT is slightly progressive, although its progressivity is not monotonic throughout income deciles. However, as households are ordered by deciles on a consumption basis instead of an income basis, the tax becomes clearly progressive. Note: The downloadable electronic paper is in Spanish.