FinUniversity Electronic Library

     
?

Details
Card Table RUSMARC

IMF working paper ;.
Structural Transformation and Tax Efficiency. — WP/19/30. / Serhan Cevik, Jan Gottschalk, Eric Hutton, Laura Jaramillo, Pooja Karnane and Mousse Sow. — 1 online resource. — (IMF Working Paper). — <URL:http://elib.fa.ru/ebsco/2085257.pdf>.

Record create date: 6/11/2019

Subject: Value-added tax — Statistics.; Taxation — Economic aspects.; Taxation — Economic aspects.; Value-added tax.

Collections: EBSCO

Allowed Actions: –

Action 'Read' will be available if you login or access site from another network Action 'Download' will be available if you login or access site from another network

Group: Anonymous

Network: Internet

Document access rights

Network User group Action
Finuniversity Local Network All Read Print Download
Internet Readers Read Print
-> Internet Anonymous

Table of Contents

  • Cover
  • Contents
  • Abstract
  • I. Introduction
  • II. Related Literature
  • III. An Overview of the VAT System
  • IV. A First Look at the Data
  • V. Analysis Looking at VAT C-Efficiency
  • VI. Granular Analysis Looking at the VAT, Compliance, and Policy Gaps
  • VII. Conclusion
  • References
  • Figures
    • 1. Structural Transformation
    • 2. Trends in Services and Manufacturing
    • 3. Long-Run Changes in Structural Transformation and Tax Efficiency
    • 4. Country Coverage of the IMF’s RA-GAP Program
    • 5. Breakdown of the VAT Gap into Compliance Gap and Policy Gap
  • Tables
    • 1. VAT Summary Statistics
    • 2. Structural Transformation and Tax Efficiency: Baseline Estimations
    • 3. Structural Transformation and Tax Efficiency: EU KLEMS Subsector Estimations
    • 4. Structural Transformation and Tax Efficiency: Advanced vs. Developing Countries
    • 5. Structural Transformation and Tax Efficiency: Tradable vs. Non-Tradable Services
    • 6. Structural Transformation and Tax Efficiency: VAT, Policy, and Compliance Gap
  • Appendix Tables
    • A1. List of Countries
    • A2. Summary Statistics
    • A3. Summary Statistics: Service Subsectors
    • A4. Composition of Services: Tradable vs. Non-Tradable
    • A5. Structural Transformation and Tax Efficiency: VAT and Policy Gaps Subsector Estimations

Usage statistics

stat Access count: 0
Last 30 days: 0
Detailed usage statistics