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出版International Monetary Fund, 2019-03-15
主題Business & Economics / Taxation / GeneralBusiness & Economics / Economics / MacroeconomicsBusiness & Economics / Public Finance
ISBN149830110X9781498301107
URLhttp://books.google.com.hk/books?id=uuCPDwAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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.