economies in Central and Eastern Europe. Actual VAT revenues in 1994 are compared with those that would have resulted if the … statutory VAT rates had been applied without any revenue leakage. The five countries fall into two broad groups, one exhibiting …

, while a microsimulation model is developed to evaluate VAT reform options. Simulations suggest that a substantial reduction …

quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported … compliance costs and strengthening deterrence. The reform's positive effects on tax collection are hindered by shortcomings in … the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other …

, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it … is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly … rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C …

transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their …

, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires …

This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition … of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have … VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a ‘policy …

The value-added tax (VAT) is often a major component of national fiscal structures. While its effects on allocative … base of a VAT, given its structure. This is essential for knowing how much of the base is actually taxed. Using Mexican … Mexican VAT for 1980 and 1983 (two years whose individual VAT structures were considerably different). The method is …