Determinants of Value-Added Tax Revenues

19 Pages Posted: 16 Apr 2011

Date Written: October 1, 1993

Abstract

An early cross-country, empirical analysis of value-added tax revenues on a sample of 34 countries estimates a model that can be used to predict revenues in countries contemplating the introduction of the VAT. It also confirms conventional wisdom from theoretical and case studies. The key implication is that for value-added tax to provide superior revenues, it should be levied in a single rate on as broad a base as possible. And tax administration and enforcement must be tough to ensure compliance.

Keywords: value-added tax, VAT, government revenue

JEL Classification: H20, C21, O1

Suggested Citation

Bogetic, Zeljko and Hassan, Fareed M.A., Determinants of Value-Added Tax Revenues (October 1, 1993). World Bank Policy Research Working Paper No. 1203. Available at SSRN: https://ssrn.com/abstract=1809969

Zeljko Bogetic (Contact Author)

World Bank ( email )

1818 H Street, N.W.
Washington, DC 20433
United States

Fareed M.A. Hassan

World Bank ( email )

1818 H Street, N.W.
ECICO
Washington, DC 20433
United States
202-473-5095 (Phone)
202-477-8518 (Fax)

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