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Value-added tax effort

Marius van Oordt

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Abstract

The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries’ VAT efforts. This article provides such estimates for 129 countries with a VAT.

About this research paper

What this paper is about

The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries’ VAT efforts. This article provides such estimates for 129 countries with a VAT.

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Available abstract

The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries’ VAT efforts. This article provides such estimates for 129 countries with a VAT.

Key concepts: Value (mathematics), Business, Value-added tax, Economics, Public economics, Mathematics, Statistics

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